The Improper Use of Tax Treaties - With Particular Reference to the Netherlands and the United States (Hardcover)

This reference work presents a detailed and comprehensive study of the improper use of tax treaties. The author provides a brief overview of both the occurrence and avoidance of double taxation and analyzes the history, purpose and structure of tax treaties, with particular attention to the relation between the treaty subject and treaty object, and the concept of beneficial ownership. The concept of the improper use of tax treaties is explored, specifically in the context of the abuse of rights doctrine, the purpose of tax treaties, and the expectations and policy objectives of contracting states. Finally, the book deals with the phenomenon of treaty shopping, other perceived improper uses of tax treaties, and the efforts to combat this. The latter are categorized in interpretation and application of substance over form principles, and domestic legislation and treaty provisions, in particular limitation on benefit provisions.

General

Imprint:	Kluwer Law International
Country of origin:	Netherlands
Release date:	March 1998
First published:	March 1998
Authors:	Stef Van Weeghel
Dimensions:	242 x 165 x 24mm (L x W x T)
Format:	Hardcover
Pages:	283
ISBN-13:	978-90-411-0737-4
Categories:	Books > Law > International law > General Books > Law > Laws of other jurisdictions & general law > Financial, taxation, commercial, industrial law > Financial law > Taxation law Promotions
LSN:	90-411-0737-1
Barcode:	9789041107374

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