| Autor: |
Bates, John, Berman, Daniel M., Gani, Raphaël, Gutmann, Daniel, Imamura, Takashi, Klugman, Gideon, Rust, Alexander |
| Předmět: |
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| Zdroj: |
Intertax, International Tax Review; Jun/Jul2013, Vol. 41 Issue 6/7, p395-404, 10p |
| Abstrakt: |
The article outlines the key features of the Limitation on Benefits (LOB) provisions in Europe. The fundamental problem addressed by the LOB provisions is emphasized which focuses on the eligibility for tax treaty benefits. Policy issues involving the tax treaty negotiators and the member states of the European Union (EU) are highlighted. |
| Databáze: |
Complementary Index |
| Externí odkaz: |
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