Administrative Requirements for Claiming Treaty Entitlement: Problems and Solutions

Journal
Janitra Jaya, Y.
International
Bulletin for International Taxation 2016 (Volume 70), No. 5
FormatPDF
EUR
40
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45
(VAT excl.)

The author, in this article, considers various issues relating to the administrative requirements in respect of claiming treaty entitlement and benefits, and identifies the problems that may arise and suggests solutions to these problems.