International Fiscal Association (IFA) Congress 2025

Activity: Participating in or organising an event types › Participation in conference › Scientific

Description

Improper use of tax treaties and source taxation: policy, practice and beyond
Period7 Oct 2025
Event typeConference
LocationLisbon, PortugalShow on map
Degree of RecognitionInternational

Keywords

  • Conversion of dividend into capital gain on shares
  • Abuse and treaty shopping
  • Beneficial owner
  • Effective beneficiary
  • Source States’ response to improper use
  • Tax treaties based on principle of origin