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 II)

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 II)

Institute for Austrian and International Tax Law

Publication: Book/Editorship/Report › Research report, expert opinion

Original language	German
Volume	2017/6
Publication status	Published - 2017

Publication series

Series	International Tax Report

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University Library Catalogue

Cite this

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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 II)",

author = "Daniel Blum",

year = "2017",

language = "Deutsch",

volume = "2017/6",

series = "International Tax Report",

}

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AU - Blum, Daniel

PY - 2017

Y1 - 2017

M3 - Forschungsbericht/Gutachten

VL - 2017/6

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 II)

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