%0 Journal Article
%T VALUE OF PROJECT BEPS AND EU LAW: LIMITATION OF THE USE OF TAX TREATY BENEFITS
%A Leonova, O..
%K OECD, EU, International Tax Treaty, limitation of benefits, Model Convention, Base erosion, qualified person, Contracting State, resident, treaty shopping, principal purpose test rule.
%J Journal of Foreign Legislation and Comparative Law
%D 2016
%N 2
%P 0
%I Legal publishing house Norm