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Cover Art
Author Weeghel, S. van.

Title The improper use of tax treaties : with particular reference to the Netherlands and the United States / Stef van Weeghel.

Published London ; Boston : Kluwer Law International, 1998.


Location Call No. Status
 UniM Law ST 5  KM 336.55 WEEG    ASK AT DESK
Physical description xv, 283 pages ; 25 cm.
Series Series on international taxation ; 19.
Series on international taxation ; no. 19.
Bibliography Includes bibliographical references (pages 261-269) and index.
Contents Pt. I. Introduction. 1. Introduction -- Pt. II. Double Taxation. 2. Occurrence of double taxation. 3. Rationale for the avoidance of double taxation. 4. Avoidance of double taxation -- Pt. III. Tax Treaties. 5. History and purpose. 6. Structure -- Pt. IV. Improper Use of Tax Treaties. 7. The concept of improper use of tax treaties. 8. Treaty shopping and other perceived improper use of tax treaties -- Pt. V. Efforts to Combat Improper Use of Tax Treaties. 9. Interpretation and application of substance over form principles. 10. Provisions in or based on domestic legislation. 11. Treaty provisions -- Pt. VI. Conclusion and Recommendations. 12. Conclusion and recommendations.
Subject Double taxation -- United States -- Treaties.
Double taxation -- Netherlands -- Treaties.
ISBN 9041107371