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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

By: De Broe, Luc.
Contributor(s): Bammens, Niels.
Material type: ArticleArticlePublisher: 2009Subject(s): IMPUESTOS | TRIBUTOS | EXENCIONES TRIBUTARIAS | TRATADOS INTERNACIONALES | DOBLE IMPOSICION | BÉLGICA In: Bulletin for International Taxation v. 63, n. 2, February 2009, p. 68-73
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