Leseprobe
Table of Content
Table of Content
Abbreviations
1. Introduction
2. Purpose and basic operation of the LOB
3. Structure of the Article
3.1 Individuals and Contracting States
3.2 Publicly-Traded-Corporations
3.3 Tax-Exempt Organizations and Pension Funds
3.4 Other legal entities
4. National anti-abuse rules
5. Summary
Register of Literature
Register of legal sources
Register of jurisdictions
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- Anonym, 2020, US Tax law. The Limitation-on-Benefits-Clause and US national anti abuse rules, München, GRIN Verlag, https://www.grin.com/document/955813
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