Part III.
Part III.
Treaty Abuse
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Article 6 - Purpose of a Covered Tax Agreement
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Article 7 - Prevention of Treaty Abuse
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Article 8 - Dividend Transfer Transactions
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Article 9 - Capital Gains from Alienation of Shares or Interests of Entities Deriving their Value Principally from Immovable Property
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Article 10 - Anti-abuse Rule for Permanent Establishments Situated in Third Jurisdictions
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Article 11 - Application of Tax Agreements to Restrict a Party's Right to Tax its Own Residents
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>> Article 6 - Purpose of a Covered Tax Agreement |
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| Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (Paris, November... |