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Bilateralism of tax treaties versus triangular cases: is there a conflict?

Madiste, Elo LU (2012) HARN60 20121
Department 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.
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author
Madiste, Elo LU
supervisor
organization
course
HARN60 20121
year
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},
  keyword      = {Double tax treaty,triangular cases,relative effect,tax treaty access,permanent establishment},
  language     = {eng},
  note         = {Student Paper},
  title        = {Bilateralism of tax treaties versus triangular cases: is there a conflict?},
  year         = {2012},
}