Bilateralism of tax treaties versus triangular cases: is there a conflict?
(2012) HARN60 20121Department of Business Law
- Abstract
- The paper examines the triangluar situations which occur because of the bilateral nature of double tax treaties and tries to find out whether a bilateral tax treaty is able to solve a situation between more than two states. The thesis discusses proposed solutions and assesses their application considering the bilateral nature of the treaties.
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/2544520
- author
- Madiste, Elo LU
- supervisor
- organization
- course
- HARN60 20121
- year
- 2012
- type
- H1 - Master's Degree (One Year)
- subject
- keywords
- Double tax treaty, triangular cases, relative effect, tax treaty access, permanent establishment
- language
- English
- id
- 2544520
- date added to LUP
- 2012-06-21 14:25:26
- date last changed
- 2012-06-30 06:28:44
@misc{2544520, abstract = {{The paper examines the triangluar situations which occur because of the bilateral nature of double tax treaties and tries to find out whether a bilateral tax treaty is able to solve a situation between more than two states. The thesis discusses proposed solutions and assesses their application considering the bilateral nature of the treaties.}}, author = {{Madiste, Elo}}, language = {{eng}}, note = {{Student Paper}}, title = {{Bilateralism of tax treaties versus triangular cases: is there a conflict?}}, year = {{2012}}, }