Treaty Shopping and its Prevention in a Post-BEPS World - Limitation-on-Benefits, Beneficial Ownership and the Principal Purpose Test: Evolution, Underlying Rationales and Interrelation (Part I)

Daniel Blum

Treaty Shopping and its Prevention in a Post-BEPS World - Limitation-on-Benefits, Beneficial Ownership and the Principal Purpose Test: Evolution, Underlying Rationales and Interrelation (Part I)

Österreichisches und Internationales Steuerrecht

Publikation: Buch, Herausgeberschaft, Bericht › Forschungsbericht/Gutachten

Originalsprache	Englisch (Amerika)
Band	2017/5
Publikationsstatus	Veröffentlicht - 2017

Publikationsreihe

Reihe	International Tax Report

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title = "Treaty Shopping and its Prevention in a Post-BEPS World - Limitation-on-Benefits, Beneficial Ownership and the Principal Purpose Test: Evolution, Underlying Rationales and Interrelation (Part I)",

author = "Daniel Blum",

year = "2017",

language = "Englisch (Amerika)",

volume = "2017/5",

series = "International Tax Report",

}

TY - BOOK

T1 - Treaty Shopping and its Prevention in a Post-BEPS World - Limitation-on-Benefits, Beneficial Ownership and the Principal Purpose Test: Evolution, Underlying Rationales and Interrelation (Part I)

AU - Blum, Daniel

PY - 2017

Y1 - 2017

M3 - Research report, expert opinion

VL - 2017/5

T3 - International Tax Report

BT - Treaty Shopping and its Prevention in a Post-BEPS World - Limitation-on-Benefits, Beneficial Ownership and the Principal Purpose Test: Evolution, Underlying Rationales and Interrelation (Part I)

ER -