Volume 44 (2016) / Issue 5

Alexander Bosman, 'Causality under Tax Treaties' (2016) 44 Intertax, Issue 5, pp. 392–398

Abstract

This article examines the concept of causality, a somewhat underexposed aspect of categorizing income under the distributive rules of tax treaties. The author gives his views on causality under tax treaties, and suggests a method of approaching this concept.

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ISSN: 0165-2826
ID: TAXI2016031