Tax Treaty Case Law News

Journal
Arnold, B.J.
International
Bulletin for International Taxation 2012 (Volume 66), No. 9
PriceUSD 45

In this Tax Treaty Case Law News, Brian Arnold comments on recent cases involving dual residence and the tiebreaker rule, the liquidation of a company, exit tax and tax treaties, totalization treaties, and the application of the Nordic Convention to income from an investment fund.