The "Active Trade or Business" Exception of the Limitation on Benefits Clause

Publication: Chapter in book/Conference proceeding › Chapter in edited volume

Original language	English
Title of host publication	Base Erosion and Profit Shifting: The Proposals to Revise the OECD Model Convention
Editors	M. Lang / P. Pistone / A. Rust / J. Schuch / C. Staringer / A. Storck
Place of Publication	Wien
Publisher	Linde Verlag
Pages	133 - 164
Publication status	Published - 2015

Cite this

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title = "The {"}Active Trade or Business{"} Exception of the Limitation on Benefits Clause",

author = "Tavares, \{Romero J.S.\}",

year = "2015",

language = "English",

pages = "133 -- 164",

editor = "\{M. Lang / P. Pistone / A. Rust / J. Schuch / C. Staringer / A. Storck\}",

booktitle = "Base Erosion and Profit Shifting: The Proposals to Revise the OECD Model Convention",

publisher = "Linde Verlag",

}

The "Active Trade or Business" Exception of the Limitation on Benefits Clause. / Tavares, Romero J.S.
Base Erosion and Profit Shifting: The Proposals to Revise the OECD Model Convention. ed. / M. Lang / P. Pistone / A. Rust / J. Schuch / C. Staringer / A. Storck. Wien: Linde Verlag, 2015. p. 133 - 164.

Publication: Chapter in book/Conference proceeding › Chapter in edited volume

TY - CHAP

T1 - The "Active Trade or Business" Exception of the Limitation on Benefits Clause

AU - Tavares, Romero J.S.

PY - 2015

Y1 - 2015

M3 - Chapter in edited volume

SP - 133

EP - 164

BT - Base Erosion and Profit Shifting: The Proposals to Revise the OECD Model Convention

A2 - M. Lang / P. Pistone / A. Rust / J. Schuch / C. Staringer / A. Storck, null

PB - Linde Verlag

CY - Wien

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