41 Table of Contents: “.... The Role of Tax Treaties in International Taxation -- 8. Foreign Tax Credits -- 9. International Transfer...”

42 “... of this edition examines the current OECD Model Tax Convention treaty rules for taxing business profits...”

43 “..., the country where it originated. Although the model has since been adopted as core objective in the EU Treaty...”

44 “... conventionnelles les plus favorables (souvent qualifiée en langue anglaise de «treaty shopping») pose aux autorités...”

45 “... cohesion, and solidarity among Member States enshrined in the EU Treaty? Dissecting the complexity...”

46 Table of Contents: “.... Withholding Tax & Tax Treaty Concepts -- Threshold for U.S. inbound taxation -- U.S. trade or business...”

47 “...Tax sparing provisions have now more than four decades of history in bilateral tax treaties...”

48 “..., the detailed list of tax treaties between OECD member countries and the background reports that are included...”

49 “...The application of tax treaties to cases involving partnerships raises a number of complex issues...”

50 “... the benefits of tax treaties are only granted to hybrid entities (including dual resident entities...”

51 “... to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific...”

52 “... to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific...”

53 “... to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific...”

54 “... to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific...”

55 “... to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific...”

56 “... to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific...”

57 “... to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific...”

58 “... to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific...”

59 “... to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific...”

60 “... to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific...”