When Tax Treaty Derivative Benefits Provisions Don't Apply
6 Pages Posted: 15 Jul 2006 Last revised: 29 Aug 2008
This article discusses tax treaty limitation on benefits (LOB) clauses, with special emphasis on derivative benefits and "equivalent beneficiaries."
Keywords: tax treaties, derivative benefits, limitation on benefits, withholding taxes, double taxation, equivalent beneficiary
JEL Classification: H20, H26, K34, N40
Suggested Citation: Suggested Citation