Zoekfilters

Geen verdere filters gevonden

L.C. van Hulten (1)

93,50
Vandaag besteld,
maandag verzonden
met 5% korting 88,83
+
Bestel

Treaty Application for Companies in a Group

2022 || Paperback || L.C. van Hulten || Wolters Kluwer Nederland B.V.

Should the separate entity approach for the application of treaty rules in the OECD MTC be replaced by a group approach? And, if so, what would this entail for the treaty rules? The present PhD publication portrays a detailed picture of the current and desired treatment of companies in a group in the context of tax treaties. Legal entities are usually not fully autonomous, but are part of a larger economic unit. Oftentimes, there exists a certain connection with other legal entities. For ins...