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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

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DOI: https://doi.org/10.2478/vjls-2025-0013 | Journal eISSN: 2719-3004 | Journal ISSN: 2719-5872
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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,
Labor law,
Labor law, other,
Public law,
Public law, other

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

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