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" Circulary linked " rules countering deduction and non - inclusion schemes some thoughts on a tie - breaker test Kasper Dziurdz Electrónico

Material type: Article

ArticlePublisher: 2013Subject(s): PAGO

In: Bulletin for International Taxation v. 67, n. 6, June 2013

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Item type	Current location	Home library	Call number	Status	Date due	Barcode
		IEF	BIT/2013/6-7 (Browse shelf)	Available		BIT/2013/6-7

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Previous	BIT/2013/6-4 Transfer pricing disputes, abusive tax schemes and the protection of theEuropean Convention on Human Rights against oppressive tax actions	BIT/2013/6-5 The Brazilian controlled foreign company regime	BIT/2013/6-6 Implementation of the Alternative Investment Fund Managers Directive ( 2011/61 ) into Luxembourg law	BIT/2013/6-7 " Circulary linked " rules countering deduction and non - inclusion schemes	BIT/2013/6-8 Curbing thin capitalization : comparative overwiew with reference to South Africa's approach	BIT/2013/6-9 Fiscal sustainability and natural resource endowment in Uganda	BIT/2013/7-1 Interruptions in building site permanent establishments to be interpreted under the Limited Inclusion Theory	Next

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