- Triangular cases: The application of bilateral tax treaties in multilateral situations
- Award date
- 13 June 2013
- Number of pages
- Document type
- PhD thesis
- Faculty of Law (FdR)
Bilateral income tax treaties do not always operate effectively in situations where more than two states are involved. These situations are known as "triangular cases" and they typically arise where a person who is resident in two states for tax purposes (a dual resident), or a person who is resident in one state and has a permanent establishment ("PE") in another state, has dealings with a resident of a third state. This thesis explores the issues presented by the application of bilateral tax treaties in triangular cases and discusses potential solutions to those issues.
- Research conducted at: Universiteit van Amsterdam
If you believe that digital publication of certain material infringes any of your rights or (privacy) interests, please let the Library know, stating your reasons. In case of a legitimate complaint, the Library will make the material inaccessible and/or remove it from the website. Please Ask the Library, or send a letter to: Library of the University of Amsterdam, Secretariat, Singel 425, 1012 WP Amsterdam, The Netherlands. You will be contacted as soon as possible.