Reorganization clauses in tax treaties
By: Domingo J. Jiménez-Valladolid de L'Hotellerie-Fallois
Publisher: IBFD
Published: 2013
Place of publication: Amsterdam, The Netherlands
Language: eng
Number of pages: 442
ISBN-13: 9789087222277
Subjects: Consolidation and merger of corporations; Taxation; Law and legislation; Corporate reorganizations; Double taxation; Treaties
Notes: Based on the first part of the author's thesis (doctoral)--Autonomous University of Madrid, 2011, under title: Mergers in international taxation : an analysis of the European and conventional tax rules on corporate reorganizations.

Includes bibliographical references (pages 405-441).