Administrative Requirements for Claiming Treaty Entitlement: Problems and Solutions

Journal
Author
Janitra Jaya, Y.
Country
International
Published Date
Issue
Bulletin for International Taxation 2016 (Volume 70), No. 5
FormatPDF
EUR
45
| USD
50 (VAT excl.)

The author, in this article, considers various issues relating to the administrative requirements in respect of claiming treaty entitlement and benefits, and identifies the problems that may arise and suggests solutions to these problems.