Limitation on benefits clauses in double taxation conventions /
Vega Borrego, Félix Alberto,author.
Eucotax,issuing body.
Includes bibliographical references and index.
Taxation of non-residents and international tax planning through double taxation convertions -- The subjective scope of double taxation conventions and limitation on benefits clauses -- Legal frame work and application of limitation on benefits clauses -- Limitation on benefits clauses and European Union law.
Double taxation
Double taxation