Tax Treaty Case Law News

Journal
Author
Arnold, B.J.
Country
International
Published Date
Issue
Bulletin for International Taxation 2013 (Volume 67), No. 7
FormatPDF
EUR
45
| USD
50 (VAT excl.)

In this Tax Treaty Case Law News, Brian Arnold reviews three recent tax cases involving decisions regarding hybrid entities and relief for international double taxation, the use of an Austrian private foundation as a Canadian treaty shopping vehicle, and the tax problems of a well-known professional golfer.