Tax Treaties and Tax Avoidance: Application of Anti-Avoidance Provisions

Journal
De Broe, L.; Goyette, N.; Martin, P. (Philippe); Rohatgi, R.; Weeghel, S. van; West, P.R.
International
Bulletin for International Taxation 2011 (Volume 65), No. 7
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This article summarizes the contents of Subject 1 of the 64th Congress of the International Fiscal Association Congress held in Rome on 30 August 2010, which considered issues relating to tax treaties and the application of anti-avoidance measures.