https://www.cambridge.org/highereducation/books/eu-treaties-and-legislation/8547E4FD927DA0A6189ED7F0E8493AC0
Discover EU Treaties and Legislation, 2nd Edition, Robert Schütze on Cambridge Aspire website
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https://www.jdsupra.com/legalnews/anti-abuse-provisions-in-double-tax-9135702/
In recent years, we have seen tax authorities increasingly relying on anti-abuse arguments to deny relief under double tax treaties. In this briefing,...
double tax treatiesbeneficial ownershipantiabuseprovisions