Volume number6号 2021年3月
租税条約上の受益者条...

租税条約上の受益者条項の意義とその適用範囲(LOB条項との関連を含めて) : Prevost Car社事件判決とスイスのSwiss Swap事件判決を検討して

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租税条約上の受益者条項の意義とその適用範囲(LOB条項との関連を含めて) : Prevost Car社事件判決とスイスのSwiss Swap事件判決を検討して

Call No. (NDL)
Z72-L787
Bibliographic ID of National Diet Library
031370123
Material type
記事
Author
阿部 雪子
Publisher
[東京] : 国際取引法学会
Publication date
2021-03
Material Format
Paper
Journal name
国際取引法学会 = The Japanese Association of International Business Law / 国際取引法学会 編 (6):2021.3
Publication Page
p.63-87
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Paper

Material Type
記事
Author/Editor
阿部 雪子
Author Heading
Alternative Title
Significance and scope of beneficial Ownership under tax treaties (including context of LOB clause issues) : Considering Canada's Prevost Car Case Federal Appeals Court Decision and Switzerland's Swiss Swap Case Federal Supreme Court Decision
Periodical title
国際取引法学会 = The Japanese Association of International Business Law / 国際取引法学会 編
No. or year of volume/issue
(6):2021.3
Issue
6
Pages
63-87
Publication date of volume/issue (W3CDTF)
2021-03