Limitation on Benefits Clauses in Double Taxation Conventions (Eucotax Series on European Taxation)
Publisher: Kluwer Law International
Published: December 23, 2005
Language: eng
Format: Hardcover
Number of pages: 320
ISBN-13: 9789041123701
Subjects: Taxation law; Taxation; Law; Legal Reference / Law Profession; International; Double taxation; Europe; Treaties
First sentence: 1. As stated in the Commentary on Article 1 of the OECD Model Tax Convention on Income and on Capital (OECD Model), the purpose of double taxation conventions (DTCs) is to promote, by eliminating international double taxation, exchanges of goods and services, and the movement of capital and persons (paragraph 7).