Conduit Companies Involving Interest Payments under Double Taxation Conventions: A Beneficial Ownership or a Principal Purpose Test Problem?
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UNIL restricted access
State: Public
Version: author
License: All rights reserved
Serval ID
serval:BIB_B694B223C9E7
Type
A part of a book
Publication sub-type
Chapter: chapter ou part
Collection
Publications
Institution
Title
Conduit Companies Involving Interest Payments under Double Taxation Conventions: A Beneficial Ownership or a Principal Purpose Test Problem?
Title of the book
Taxation of Interest Under Domestic Law: EU Law and Tax Treaties
Publisher
IBFD
Address of publication
Amsterdam
ISBN
978-9-087-22784-5
Publication state
Published
Issued date
01/08/2022
Editor
Maisto G.
Volume
19
Series
EC and International Tax Law Series
Chapter
9
Language
english
Publisher's website
Create date
01/05/2022 13:59
Last modification date
18/10/2022 5:38