Limitation on Benefits Articles in Income Tax Treaties: The Current State of Play
Year: 2013
Type: article
Source: Intertax
DOI: 10.54648/taxi2013036
Authors: Daniel Gutmann, Alexander Rust, John Bates, Daniel M. Berman, Raphaël Gani, Takashi Imamura, Gideon Klugman
Language: English
Topic: Taxation and Legal Issues
Subfield: Accounting
Domain: Social Sciences
Open Access status: closed
OpenAlex ID: W1588697178