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2016
This chapter describes and explains how tax treaties operate in cross-border transactions. The situs of an international investment is often determined by the existence of a low tax, reducing a tax treaty in force. However, careful examination must be made as several countries have adopted anti-tax-treaty provisions to challenge treaty benefits to some
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This chapter describes and explains how tax treaties operate in cross-border transactions. The situs of an international investment is often determined by the existence of a low tax, reducing a tax treaty in force. However, careful examination must be made as several countries have adopted anti-tax-treaty provisions to challenge treaty benefits to some
openaire +1 more source
International Treaties – The Challenges of the Multilateral Treaty Systems
SSRN Electronic Journal, 2022openaire +1 more source
29 Treaties and Other International Instruments I—General Definition, Treaty Formalities
2023Berman Frank, Frank Berman
exaly