The Application of Tax Treaties to Fiscally Transparent Entities by Brabazon SC has been added to the IBFD Global Tax Treaty Commentaries.



A chapter by Mark Brabazon SC has been added to the IBFD Global Tax Treaty Commentaries.

The new chapter is titled ‘The Application of Tax Treaties to Fiscally Transparent Entities’, and contains the first comprehensive analysis of the impact on partnerships, trusts and hybrid entities of the transparent entity clause of the OECD Model tax treaty.

For more information about the GTTC, see https://www.ibfd.org/IBFD-Products/Global-Tax-Treaty-Commentaries.