TY  JOUR
TI  VALUE OF PROJECT BEPS AND EU LAW: LIMITATION OF THE USE OF TAX TREATY BENEFITS
KW  OECD
KW  EU
KW  International Tax Treaty
KW  limitation of benefits
KW  Model Convention
KW  Base erosion
KW  qualified person
KW  Contracting State
KW  resident
KW  treaty shopping
KW  principal purpose test rule.
JO  Journal of Foreign Legislation and Comparative Law
AU  Leonova, O..
PY  2016
IS  2
PB  Legal publishing house Norm