Conduit Companies, Beneficial Ownership, and the Test of Substantive Business Activity in Claims for Relief Under Double Tax Treaties
Year of publication: |
2015
|
---|---|
Authors: | Jain, Saurabh |
Other Persons: | Prebble QC, John (contributor) ; Bunting, Kristina (contributor) |
Publisher: |
[2015]: [S.l.] : SSRN |
Subject: | Doppelbesteuerung | Double taxation | Multinationales Unternehmen | Transnational corporation |
Extent: | 1 Online-Ressource (8 p) |
---|---|
Type of publication: | Book / Working Paper |
Language: | English |
Notes: | Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments September 1, 2012 erstellt |
Other identifiers: | 10.2139/ssrn.2147594 [DOI] |
Classification: | K34 - Tax Law |
Source: | ECONIS - Online Catalogue of the ZBW |
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