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The improper Use of Tax Treaties : with Particular Reference to the Netherlands and United States
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In the modern international tax world, tax advisors may assist their clients in using tax treaties in a manner clearly contrary to the treaties intent. With the right guidance, investors can determine which treaties offer the most beneficial access to the company of the desired investment. Investors have been known to go so far as to quickly set up corporations in countries with no connection to themselves or to the target country, simply to take advantage of a particular treaty network. In response, governments have sought means to curb these and other `improper' tax treaty practices.
Stef van weeghel - Personal Name
07 IMP ste
90-411-0737-1
07 IMP ste
Series on international taxation : 19
Book
English
Kluwer law international
1998
London
xv, 283 p.; 25 cm
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