Persistent URL of this record https://hdl.handle.net/1887/44535
Documents
-
- Download
- Title Pages_Acknowledgements_Contents
- open access
-
- Download
- Part I: Chapter 1
- open access
-
- Download
- Part II: Chapter 2
- open access
-
- Download
- Part II: Chapter 3
- open access
-
- Download
- Part II: Chapter 4
- open access
-
- Download
- Part II: Chapter 5
- open access
-
- Download
- Part II: Chapter 6
- open access
-
- Download
- Part II: Chapter 7
- open access
-
- Download
- Part II: Chapter 8
- open access
-
- Download
- Part II: Chapter 9
- open access
-
- Download
- Part III: Chapter 10
- open access
-
- Download
- Part III: Chapter 11
- open access
-
- Download
- Part IV: Chapter 12
- open access
-
- Download
- Part V: Chapter 13
- open access
-
- Download
- Chapter 14: Summary in English
- open access
-
- Download
- Chapter 15: Summary in Dutch
- open access
-
- Download
- Propositions
- open access
In Collections
This item can be found in the following collections:
Residence in tax treaties
The present study aims to cast light on the interpretation of tax treaties by attributing its ordinary meaning to the term ‘resident of a Contracting State’ in Art.4 of the OECD Model Convention on Income and Capital, in good faith, according to the general rule of interpretation under public international law. Moreover, it seeks to analyse and discuss the manner in which the definition of residence contributes to the determination of the object and purpose of tax treaties, and to what extent this definition informs the meaning of abuse from a tax treaty perspective.
- All authors
- Sepúlveda Ramirez, J.F.
- Supervisor
- Engelen, F.A.
- Committee
- Raad, C. van; Bender, T.; Pötgens, F.P.G.
- Qualification
- Doctor (dr.)
- Awarding Institution
- Institute of Tax Law and Economics , Law , Leiden University
- Date
- 2016-12-01