Quotation Plansky, Patrick, Staringer, Claus. 2007. Abuse of Tax Treaties - Where are the Limits? The Scope of Tax Treaties, Limitations of tax avoidance by means of double tax treaties, anti-abuse and substance-over-form concepts, limitation-on-benefits clauses, abuse in treaty law, treaty shopping, rule shopping, directive shopping. The Practice of Tax Treaties in Case Studies, Akademie der Wirtschaftstreuhänder, Wien, Österreich, 15. Januar 2007.


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Publication's profile

Status of publication Published
Affiliation WU
Type of publication Paper presented at an academic conference or symposium
Language English
Title Abuse of Tax Treaties - Where are the Limits? The Scope of Tax Treaties, Limitations of tax avoidance by means of double tax treaties, anti-abuse and substance-over-form concepts, limitation-on-benefits clauses, abuse in treaty law, treaty shopping, rule shopping, directive shopping
Event The Practice of Tax Treaties in Case Studies, Akademie der Wirtschaftstreuhänder
Year 2007
Date 15. Januar 2007
Country Austria
Location Wien

Associations

People
Plansky, Patrick (Details)
Staringer, Claus (Details)
Organization
Austrian and International Tax Law IN (Details)
Research areas (ÖSTAT Classification 'Statistik Austria')
5206 Financial law (Details)
5235 International law (Details)
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