TY - BOOK AU - Jiménez-Valladolid de l'Hotellerie-Fallois,Domingo Jesús TI - Reorganization clauses in tax treaties SN - 9789087222277 (print) PY - 2013/// CY - Amsterdam, The Netherlands PB - IBFD KW - Consolidation and merger of corporations KW - Taxation KW - Law and legislation KW - Empresas KW - Fusión KW - Corporate reorganizations KW - Reorganización de empresas KW - Double taxation KW - Treaties KW - Doble imposición KW - Tratados N1 - Based on the first part of the author's thesis (doctoral)--Autonomous University of Madrid, 2011, under title: Mergers in international taxation : an analysis of the European and conventional tax rules on corporate reorganizations; Includes bibliographical references (pages 405-441) ER -