%0 Book %E Becker, Helmut (Rechtsanwalt) %E Wurm, Felix J %I Kluwer Law and Taxation Publishers %D 1988 %C Deventer, The Netherlands ; Boston %G English %@ 9065443355 %@ 9789065443359 %T Treaty shopping : an emerging tax issue and its present status in various countries %X The concept treaty shopping is explained. The papers prepared as a response to the questionnaire from different countries for an International Workshop of Deloitte Haskins & Sells in Düsseldorf, Germany is published. The countries covered are: Australia, Austria, Belgium, Canada, Cyprus, Denmark, Finland, France, German Federal Republic, Italy, Luxembourg, the Netherlands, Norway, Singapore, Spain, Sweden, Switzerland, the United Kingdom and the USA