1WIM EYNATTEN: The Tax Treatment of Stock Lending and Repurchase Agreement Transactions in Belgium and the United Kingdom. A Comparative Study [J]. INTERTAX, 2002, 30(4) : 131 - 150.
2WOLFGANG OHO. ANETTE HOFMANN: Security Lending under German Tax Law [ J]. INTERTAX, 1993, (10) : 482 - 487.
3ALEX RASKOLNIKOV: Contextual Analysis of Tax Ownership [ M ]. Boston University Law Review2005, 85, p431.
4PAULUS MERKS: Dutch Dividend Withholding Tax in Corporate Cross - border Scenarios, Dividend Stripping and Abuse - of - law [M]. INTERTAX, 2003, 31(11), p450.
5WIM EYNATTEN: The Tax Treatment of Stock Lending and Repurchase Agreement Transactions in Belgium and the United Kingdom. A Comparative Study [J]. INTERTAX, 2002,30(4) : 131 - 150.
6WOLFGANG OHO, ANETTE HOFMANN: Security Lending under German Tax Law [M]. INTERTAX, 1993, p10.
7MARJAANA HELMINEN: The Dividend Concept in International Tax Law [M]. Hague: K luwer Law International, I999, p171.
8Jan Muyldermans, Kurt de Haen, Wire Eynatten: The Belgian Tax Treatment of Stock Lending: Persistent Uncertainties and Tax Bartiers [J]. INTERTAX, 2002, 30( 6-7): 225 -237.
91992 Income, Capital, Inheritance, and Gift Tax Convention between Germany and Sweden, Article 10(4).
10Understanding Regarding 1992 Income Tax Convention between US and Netherlands, Paragraph 6.
同被引文献5
1[英]哈耶克.自由秩序原理[M].邓正来,译.上海:生活·读书·新知三联书店,1997.281.
2Marjaana Helminen. The Dividend Concept in International Tax Law[M].Hague:Kluwer Law International, 1999:143.
