Tax Treaty Case Law News

Journal
Author
Arnold, B.J.
Country
International
Published Date
Issue
Bulletin for International Taxation 2012 (Volume 66), No. 9
FormatPDF
EUR
45
| USD
50 (VAT excl.) *
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In this Tax Treaty Case Law News, Brian Arnold comments on recent cases involving dual residence and the tiebreaker rule, the liquidation of a company, exit tax and tax treaties, totalization treaties, and the application of the Nordic Convention to income from an investment fund.