Intellectual Property (IP) Income and Tax Treaty Abuse: Relevance of BEPS Actions 5 and 8-10 for the Principal Purpose Test
Details

UNIL restricted access
State: Public
Version: Final published version
License: Not specified
Serval ID
serval:BIB_DC367EB053FB
Type
A part of a book
Publication sub-type
Chapter: chapter ou part
Collection
Publications
Institution
Title
Intellectual Property (IP) Income and Tax Treaty Abuse: Relevance of BEPS Actions 5 and 8-10 for the Principal Purpose Test
Title of the book
Taxation of Intellectual Property Under Domestic Law, EU Law and Tax Treaties
Publisher
IBFD
Address of publication
Amsterdam
ISBN
978-9-087-22465-3
Publication state
Published
Issued date
06/2018
Editor
Maisto G.
Volume
16
Series
EC and International Tax Law Series
Chapter
2
Pages
17-34
Language
english
Publisher's website
Create date
25/02/2019 15:57
Last modification date
27/11/2021 6:36