Intertax · 2013 · 12 citations · 0 references
LawPublic FinanceTax LawTax TreatiesTaxationInterpretation Of Tax StatutesLimitation On BenefitsTax ReformTreaty InterpretationTreaty ScopeLimitation On Benefits ClausesTax Treaty PolicyTreaty-based Exemptions
View Limitation on Benefits Articles in Income Tax Treaties: The Current State of Play by John Bates,Daniel M. Berman,Raphaël Gani,Daniel Gutmann,Takashi Imamura,Gideon Klugman,Alexander Rust - Intertax