Tax treaties and tax avoidance: Application of anti-avoidance provisions

Authors
  • L. De Broe
  • N. Goyette
  • P. Martin
  • R. Rohatgi
Publication date 2011
Journal Bulletin for International Taxation
Volume | Issue number 65 | 7
Pages (from-to) 375-389
Organisations
  • Faculty of Law (FdR) - Amsterdam Center for Tax Law (ACTL)
Abstract This article summarizes the contents of Subject 1 of the 64th Congress of the International Fiscal Association Congress held in Rome on 30 August 2010, which considered issues relating to tax treaties and the application of anti-avoidance measures.
Document type Article
Language English
Published at https://www.ibfd.org/shop/international-tax-treaties-and-tax-avoidance-application-anti-avoidance-provisions
Permalink to this page
Back