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