Limitation on Benefits Articles in Income Tax Treaties: the Current State of Play

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@article{f27d2d2f274e428aa0bc9b2e1540d66a,

title = "Limitation on Benefits Articles in Income Tax Treaties: the Current State of Play",

author = "Alexander Rust",

year = "2013",

month = feb,

day = "1",

language = "English",

volume = "6 & 7",

pages = "395 -- 404",

journal = "Intertax",

issn = "0165-2826",

publisher = "Kluwer Law International",

}