Substance over Form under Tax Treaties

Journal
Author
Kosters, L.F.
Country
International
Published Date
Issue
Asia-Pacific Tax Bulletin 2013 (Volume 19), No. 1
FormatPDF
EUR
45
| USD
50 (VAT excl.)

The author addresses the application of the substance over form principle in international taxation, taking into consideration the positions of the OECD, UN and case law in selected jurisdictions.