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The limitation on benefits [LOB] provision in BEPS Action 6/MLI ineffective overreaction of mind-numbing complexity : part 2 Blazej Kuzniacki

By: Kuzniacki, Blazej.
Material type: ArticleArticlePublisher: 2018Subject(s): EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS | ELUSION FISCAL | EVASION FISCAL | PREVENCION | PROGRAMAS | APLICACION | ABUSO DE TRATADOS | CONVENIO MULTILATERAL | BENEFICIARIO EFECTIVO | CONVENIOS | TRATADOS INTERNACIONALES | FISCALIDAD INTERNACIONAL In: Intertax v. 46, n. 2, February 2018, p. 124-139
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