When Tax Treaty Derivative Benefits Provisions Don’t Apply

Scholarship

PUBLISHER

Tax Notes International

DATE

2006-08-14

SSRN

Ruth Mason

This article discusses tax treaty limitation on benefits (LOB) clauses, with special emphasis on derivative benefits and "equivalent beneficiaries."

SSRN

Ruth Mason, When Tax Treaty Derivative Benefits Provisions Don’t Apply, 43 Tax Notes International 563-567 (2006).

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