What Has Changed in the Limitation on Benefits Clause of the 2016 US Model?: Technical Modifications, Policy Considerations and Comparisons with Base Erosion and Profit Shifting Action 6

Rita Julien; Petra Koch; Rita Szudoczky

What Has Changed in the Limitation on Benefits Clause of the 2016 US Model?: Technical Modifications, Policy Considerations and Comparisons with Base Erosion and Profit Shifting Action 6

Österreichisches und Internationales Steuerrecht

Publikation: Wissenschaftliche Fachzeitschrift › Originalbeitrag in Fachzeitschrift

Originalsprache	Englisch
Seiten (von - bis)	12 - 37
Fachzeitschrift	Intertax
Volume	45
Ausgabenummer	1
Publikationsstatus	Veröffentlicht - 2017

Zitat

@article{80a110907b534e909df3e89c6c02073d,

title = "What Has Changed in the Limitation on Benefits Clause of the 2016 US Model?: Technical Modifications, Policy Considerations and Comparisons with Base Erosion and Profit Shifting Action 6",

author = "Rita Julien and Petra Koch and Rita Szudoczky",

year = "2017",

language = "English",

volume = "45",

pages = "12 -- 37",

journal = "Intertax",

issn = "0165-2826",

publisher = "Kluwer Law International",

number = "1",

}

What Has Changed in the Limitation on Benefits Clause of the 2016 US Model?: Technical Modifications, Policy Considerations and Comparisons with Base Erosion and Profit Shifting Action 6. / Julien, Rita; Koch, Petra; Szudoczky, Rita.
in: Intertax, Jahrgang 45, Nr. 1, 2017, S. 12 - 37.

Publikation: Wissenschaftliche Fachzeitschrift › Originalbeitrag in Fachzeitschrift

TY - JOUR

T1 - What Has Changed in the Limitation on Benefits Clause of the 2016 US Model?: Technical Modifications, Policy Considerations and Comparisons with Base Erosion and Profit Shifting Action 6

AU - Julien, Rita

AU - Koch, Petra

AU - Szudoczky, Rita

PY - 2017

Y1 - 2017

M3 - Journal article

SN - 0165-2826

VL - 45

SP - 12

EP - 37

JO - Intertax

JF - Intertax

IS - 1

ER -