BEPS and Double Taxation Conventions

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• Limitation on Benefits: Derivative Benefits and the discretionary relief provision (Art X par 5 OECD MC)

  Julien, R. (Contributor), Cannas, F. (Contributor) & Pistone, P. (Contributor)

  19 Jun 2015

  Activity: Talk or presentation › Science to science

• Anti-Abuse Clause for Permanent Establishments Situated in Third Countries

  Alexander Rust (Contributor) & Viktoria Wöhrer (Contributor)

  16 Jun 2015

  Activity: Talk or presentation › Science to science