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US policy to counter treaty shopping : from Aiken Industries to the anti- conduit regulations a critical view of the current double - step approach from the prespective of treaty objetives and purposes Leonardo Freitas de Moraes e Castro Electrónico

By: Castro, Leonardo Freitas de Moraes.
Material type: ArticleArticlePublisher: 2012Subject(s): FISCALIDAD INTERNACIONAL | IMPUESTOS | DOBLE IMPOSICION | TRATADOS INTERNACIONALES | CONVENIOS | ABUSO DE TRATADOS | POLITICA FISCAL | ESTADOS UNIDOS In: Bulletin for International Taxation v. 66, n. 6, June 2012
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