Ruth Mason

When Tax Treaty Derivative Benefits Provisions Don’t Apply

PUBLISHER
Tax Notes International
DATE
2006-08-14
 

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).
 

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