Limitation on Benefits Articles in Income Tax Treaties: The Current State of Play
| Year of publication: |
2013
|
|---|---|
| Authors: | Bates, John ; Berman, Daniel M. ; Gani, Raphal ; Gutmann, Daniel ; Imamura, Takashi ; Klugman, Gideon ; Rust, Alexander |
| Published in: |
Intertax : international tax review. - Alphen aan den Rijn : Kluwer Law Internat, ISSN 0165-2826, ZDB-ID 1854422. - Vol. 41.2013, 6, p. 395-404
|