Non-Discrimination and Transparent Entities

Journal
Author
Brabazon, M.L.
Country
International; OECD
Published Date
Issue
Bulletin for International Taxation 2022 (Volume 76), No. 3
FormatPDF
EUR
45
| USD
50 (VAT excl.)

This article surveys and assesses the application of the non-discrimination rules in tax treaties to situations involving fiscally transparent entities.