David W. Rubin

Gibson, Dunn & Crutcher LLP

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EB or not EB? That Is the Question Treasury Must Answer After Brexit

Tax Management International Journal, 49 TMIJ 2 (2/14/20)
Number of pages: 15 Posted: 21 Apr 2020
David W. Rubin
Gibson, Dunn & Crutcher LLP
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Abstract:

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Brexit, tax treaties, limitation on benefits, derivative benefits test, equivalent beneficiaries, competent authority