Tag Archives | Anti-Treaty Shopping

Anti-Treaty Shopping | International Taxation

In this article we will discuss about:- 1. Introduction to Anti-Treaty Shopping 2. Impact 3. OECD Model Treaty and Commentaries 4. Beneficial Ownership Requirement 5. Various Countries 6. Comments. Contents: Introduction to Anti-Treaty Shopping Impact of Treaty Shopping Treaty Shopping under the OECD Model Treaty and Commentaries Beneficial Ownership Requirement Anti-Treaty Shopping in Various Countries […]

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