Limitation On Benefits Clauses In Double Taxation Conventions

EUCOTAX Series on European Taxation Volume 12 Limitation on Benefits Clauses in Double Taxation Conventions analyses the legal framework and application of limitation on benefits clauses LOB in double taxation conventions DTC including detailed coverage of major recent developments such as the recent tax treaties concluded between the United States US and European Union EU Member States the last version of the US Model Tax Convention 2016 the OECDG20 project on Base Erosion and Profit Shifting