Sökning: "Elo Madiste"

Hittade 1 uppsats innehållade orden Elo Madiste.

1. 1. Bilateralism of tax treaties versus triangular cases: is there a conflict?

   Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

   Författare :Elo Madiste; [2012]
   Nyckelord :Double tax treaty; triangular cases; relative effect; tax treaty access; permanent establishment; Law and Political Science;

   Sammanfattning : The paper examines the triangluar situations which occur because of the bilateral nature of double tax treaties and tries to find out whether a bilateral tax treaty is able to solve a situation between more than two states. The thesis discusses proposed solutions and assesses their application considering the bilateral nature of the treaties... LÄS MER