조세조약의 적용에 관한 소고 -역외투자회사의 경우-

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참고문헌 (14)

1. "세법에 있어서 형식과 실질" (2003), 한국세법학회
2. "국제투자기금과 특수목적법인에 대한 과세" (2001), 세경사
3. "Treaty Shopping" (1994), 세경사
4. "국제적 주식투자의 소득과세", 20 (2005), 한국국제조세협회
5. "International Tax Primer" (2002)
6. "EC Law and Tax Treaties(working document)" (2005)
7. "Application of Anti-Avoidance Rules in the field of taxation(policy statement)" (2000)
8. "Outline and background material on Seminar F of the Eliat Congress" (1999)
9. "Triangular Treaty Problems" (1998)
10. "General Anti-Avoidance Rules in International Taxation(Case Studies and Notes)" (2003), 57th Congress
11. "The Application of the OECD Model Tax Convention to Partnerships", (6) (1999), OECD
12. "Abusive application of international tax agreements" (2000), IFA the 54th Congress
13. "Source and Residence (General Report, Cahiers)" (2005)
14. "The Improper Use of Tax Treaties" (1998)

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