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The improper use of tax treaties by contracting states tax treaty dodging Vanessa Arruda Ferreira

By: Ferreira, Vanessa Arruda.
Material type: TextTextSeries: IBFD doctoral series ; 60.Publisher: Amsterdam IBFD 2021Description: IX, 329 p. 25 cm.ISBN: 978-90-8722-721-0.Subject(s): FISCALIDAD INTERNACIONAL | TRATADOS INTERNACIONALES | CONVENIOS | ABUSO DE TRATADOS | ELUSION FISCAL | PREVENCIÓNSummary: This book examines the methods used by states to modify the outcome of tax treaties and presents ways to better address this phenomenon.
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En la port.: Thesis submitted to the University of Amsterdam in fulfilment of the requirements for the degree of Doctor of Judicial Science. Degree awarded on 12 February 2021.

This book examines the methods used by states to modify the outcome of tax treaties and presents ways to better address this phenomenon.

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