Shaomei Chen

Institute of Tax Law and Economics, Leiden University

Steenschuur 25 PO Box 9520

Leiden, 2300 RA

Netherlands

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Ideas:
“  Elimination of double source taxation in triangular cases that arise in the application of overlapping tax treaty distributive rules  ”

Scholarly Papers (1)

1.

Triangular Cases - Global Tax Treaties Commentaries

K. van Raad and S. Chen, Triangular Cases - Global Tax Treaty Commentaries, Global Tax Treaty Commentaries IBFD, Forthcoming
Posted: 24 Sep 2018
Shaomei Chen and Kees van Raad
Institute of Tax Law and Economics, Leiden University and Leiden University

Abstract:

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triangular cases, multilateral situations, tax treaties, OECD Model, double taxation