Aim

Commentary – Schwarz on Tax Treaties ¶22-250

Avoidance

Commentary – Schwarz on Tax Treaties ¶22-450

Directive shopping

Commentary – Schwarz on Tax Treaties ¶22-450

Dividends

Commentary – Schwarz on Tax Treaties ¶22-250

Elimination of double taxation

Commentary – Schwarz on Tax Treaties ¶22-250

Implementation

Commentary – Schwarz on Tax Treaties ¶22-250

Interaction with treaties

Commentary – Schwarz on Tax Treaties ¶22-250

Inward-bound distributions

Commentary – Schwarz on Tax Treaties ¶22-250

Outward-bound distributions

Commentary – Schwarz on Tax Treaties ¶22-250

Permanent establishment

Commentary – Schwarz on Tax Treaties ¶22-250

Qualification requirements

Commentary – Schwarz on Tax Treaties ¶22-250

Real estate investment trusts

Commentary – Schwarz on Tax Treaties ¶22-250

Transparent entities

Commentary – Schwarz on Tax Treaties ¶22-250