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International - Compatibility of Domestic Anti-Avoidance Measures with Tax Treaties

Country:
International
Author:
L. Gerzova; O. Popa
Issue:
European Taxation, 2013 (Volume 53), No 9/Special Issue
Published:
9 August 2013
This article discusses the issue of treaty override through general domestic anti-avoidance measures and, in particular, the question of whether or not treaty override may be treated as justified in cases of abuse.
 
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