TY  - JOUR
AU  - Escribano López, Eva Alicia
PY  - 2019
DO  - 10.54648/taxi2019095
SN  - 0165-2826
UR  - https://hdl.handle.net/20.500.14352/95897
T2  - Intertax
AB  - The present article intends to provide alternative solutions beyond the traditional countermeasures to counteract the treaty shopping phenomenon. It departs from the premise that the treaty shopping phenomenon has never been accurately defined, a fact...
LA  - eng
M2  - 938
PB  - Kluwer Law International
KW  - Tax treaties
KW  - Tax policy
KW  - Treaty shopping
KW  - Corporate tax residence
KW  - Limitation on benefits clauses
KW  - Principal purpose test
TI  - Alternative approaches to address the (yet to be defined) treaty shopping phenomenon
TY  - journal article
VL  - 47
ER  -