When Tax Treaty Derivative Benefits Provisions Don’t Apply
PUBLISHER
Tax Notes International
DATE
2006-08-14
UVA Law Faculty Affiliations
Abstract
This article discusses tax treaty limitation on benefits (LOB) clauses, with special emphasis on derivative benefits and "equivalent beneficiaries."
Citation
Ruth Mason, When Tax Treaty Derivative Benefits Provisions Don’t Apply, 43 Tax Notes International 563-567 (2006).