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Which legal entity is entitled to a treaty protection?

Bakashvili, Tamara LU (2012) HARN60 20121
Department 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.
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author
Bakashvili, Tamara LU
supervisor
organization
alternative title
Which legal entity is entitled to a treaty protection?
course
HARN60 20121
year
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},
  keyword      = {International Tax Law,Treaty shopping,Tax treaty},
  language     = {eng},
  note         = {Student Paper},
  title        = {Which legal entity is entitled to a treaty protection?},
  year         = {2012},
}