Which legal entity is entitled to a treaty protection?
(2012) HARN60 20121Department of Business Law
- Abstract
- Every single State has its own rules: legal persons are created based on the domestic laws and States tax them according to their own tax laws. Thus, differences and imperfect legal relationships are inevitable at the international level. The existence of legal entities formed under diverse domestic laws which are not similar to each other leads to disparities and thus, to difficulties to have a clear understanding of the scope of bilateral tax treaties.
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/2831626
- author
- Bakashvili, Tamara LU
- supervisor
- organization
- alternative title
- Which legal entity is entitled to a treaty protection?
- course
- HARN60 20121
- year
- 2012
- type
- H1 - Master's Degree (One Year)
- subject
- keywords
- International Tax Law, Treaty shopping, Tax treaty
- language
- English
- id
- 2831626
- date added to LUP
- 2012-06-27 15:16:02
- date last changed
- 2012-06-27 15:16:02
@misc{2831626, abstract = {{Every single State has its own rules: legal persons are created based on the domestic laws and States tax them according to their own tax laws. Thus, differences and imperfect legal relationships are inevitable at the international level. The existence of legal entities formed under diverse domestic laws which are not similar to each other leads to disparities and thus, to difficulties to have a clear understanding of the scope of bilateral tax treaties.}}, author = {{Bakashvili, Tamara}}, language = {{eng}}, note = {{Student Paper}}, title = {{Which legal entity is entitled to a treaty protection?}}, year = {{2012}}, }