Title: Use of derivatives in withholding tax arbitrage : analysis of recent policy responses and international developments /
Authors: Ponce, Floran,; Shay, Stephen E.,; Harvard University; Harvard Law School.
Year: 2014
Subjects: Organisation for Economic Co-operation and Development; Derivative securities Taxation Law and legislation United States.; Derivative securities Taxation Law and legislation Switzerland.; Derivative securities Law and legislation OECD countries.; Dividends Taxation Law and legislation United States.; Dividends Taxation Law and legislation Switzerland.; Withholding tax Law and legislation United States.; Withholding tax Law and legislation Switzerland.