Skip to main content
Have a personal or library account? Click to login
The Prohibition of Extraterritorial Taxation under Treaty Law and its Relation to Anti-Treaty Shopping Rules Cover

The Prohibition of Extraterritorial Taxation under Treaty Law and its Relation to Anti-Treaty Shopping Rules

Vietnamese Journal of Legal Sciences
Volume 14 (2025): Issue 2 (August 2025)
By: Thomas Kollruss  
Open Access
|Aug 2025
Download

Download Article

Download the full article as a PDF file.

DOI: https://doi.org/10.2478/vjls-2025-0013 | Journal eISSN: 2719-3004 | Journal ISSN: 2719-5872
Journal RSS Feed
Language: English
Page range: 95 - 114
Submitted on: May 8, 2025
Accepted on: Jul 9, 2025
Published on: Aug 29, 2025
Published by: Hochiminh City University of Law
In partnership with: Paradigm Publishing Services
Publication frequency: 3 issues per year
Keywords:
treaty law,
OECD MTC,
international taxation,
dividends,
withholding tax,
treaty shopping
Related subjects:
Law,
International law, foreign law, comparative law,
International law, foreign law, comparative law, other,
Commercial law,
Commercial law, other,
Business law,
Labor law,
Labor law, other,
Public law,
Public law, other,
Social law,
Social law, other,
Criminal law,
Criminal law, other,
Law, other,
Business and economics,
Political economics,
Economic policy

© 2025 Thomas Kollruss, published by Hochiminh City University of Law
This work is licensed under the Creative Commons Attribution 4.0 License.

Volume 14 (2025): Issue 2 (August 2025)
Previous article