Benefits of treaties
Dividends, limitation of benefits
Dual residence
Entities
Administrative practice
Classification
Fiscal transparency
Foreign entity characterisation
Personality
Transparent
Entitlement
Extension of
Foreign entity characterisation
Interest paid, limitation of benefits
Limitation
Most favoured nation treatment
Nationality
Neutralising discrimination
Non-residents
Personality
Residence
Royalties, limitation of benefits
Saving clause
Transparent entities
Treaty shopping
Treaty under-ride