The improper use of tax treaties

A detailed and comprehensive study of the improper use of tax treaties. The work includes: a brief overview of both the occurrence and avoidance of double taxat... » 

A detailed and comprehensive study of the improper use of tax treaties. The work includes: a brief overview of both the occurrence and avoidance of double taxation; and coverage of the phenomenon of treaty shopping, other perceived improper uses of tax treaties, and the efforts to combat this. «