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Bilateralism of tax treaties versus triangular cases: is there a conflict?
| Content Provider | Semantic Scholar |
|---|---|
| Author | Madiste, Elo |
| Copyright Year | 2012 |
| Abstract | The paper examines the triangluar situations which occur because of the bilateral nature of double tax treaties and tries to find out whether a bilateral tax treaty is able to solve a situation between more than two states. The thesis discusses proposed solutions and assesses their application considering the bilateral nature of the treaties. |
| File Format | PDF HTM / HTML |
| Alternate Webpage(s) | https://lup.lub.lu.se/luur/download?fileOId=2544552&func=downloadFile&recordOId=2544520 |
| Language | English |
| Access Restriction | Open |
| Content Type | Text |
| Resource Type | Article |