Title The improper use of tax treaties : with particular reference to the Netherlands and the United States / Stef van Weeghel

Published London : Kluwer Law International, 1998

Copies

Location	Call no.	Vol.	Availability
MELB	KM 336 Wee/Ivo		AVAILABLE

Description xv, 283 pages ; 25 cm Series Series on international taxation ; 19 Series on international taxation ; 19 Contents Pt. I. Introduction. 1. Introduction -- Pt. II. Double Taxation. 2. Occurrence of double taxation. 3. Rationale for the avoidance of double taxation. 4. Avoidance of double taxation -- Pt. III. Tax Treaties. 5. History and purpose. 6. Structure -- Pt. IV. Improper Use of Tax Treaties. 7. The concept of improper use of tax treaties. 8. Treaty shopping and other perceived improper use of tax treaties -- Pt. V. Efforts to Combat Improper Use of Tax Treaties. 9. Interpretation and application of substance over form principles. 10. Provisions in or based on domestic legislation. 11. Treaty provisions -- Pt. VI. Conclusion and Recommendations. 12. Conclusion and recommendations Bibliography Bibliography: pages 261-269. - Includes index Includes bibliographical references (pages 261-269) and index Subject Double taxation -- Treaties. Double taxation -- Netherlands -- Treaties. Double taxation -- United States -- Treaties. Tax evasion. Genre/Form Treaties. LC no. 98177864 ISBN 9041107371

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