How " limited " is limited force of attraction ? An analysis of the relevant case law and the potential implications of the OECD/G20 BEPS initiative Suhas Sagar Electrónico
By: Sagar, Suhas
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Material type: 
ArticlePublisher: 2017Subject(s): FISCALIDAD INTERNACIONAL | NACIONES UNIDAS | EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS | EVASION FISCAL | PREVENCIÓN | PROGRAMAS | ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO | ELUSION FISCAL
In:
Bulletin for International Taxation v. 71, n. 3 - 4, March / April2017Summary: This article considers the scope of the limited force of attraction principle as set out in article 7 of the UN Model, focusing on its development, the relevant case law and the potential implications for the principle in the light of the OECD/G20 Base Erosion and Profit Shifting initiative.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| IEF | BIT/2017/3/4-5 (Browse shelf) | Available | BIT/2017/3/4-5 |
Disponible únicamente la versión electrónica a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión.
This article considers the scope of the limited force of attraction principle as set out in article 7 of the UN Model, focusing on its development, the relevant case law and the potential implications for the principle in the light of the OECD/G20 Base Erosion and Profit Shifting initiative.
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