De Broe, Luc

Interpretation of subject - to - tax clauses in Belgium's tax treaties critical analysis of the " exemption vaut impôt " doctrine / Luc De Broe and Niels Bammens .-- , 2009


Resumen. Conclusión.


IMPUESTOS
TRIBUTOS
EXENCIONES TRIBUTARIAS
TRATADOS INTERNACIONALES
DOBLE IMPOSICION
BÉLGICA


Bammens, Niels

Bulletin for International Taxationv. 63, n. 2, February 2009, p. 68-73

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