{"id":"https://openalex.org/W1588697178","doi":"https://doi.org/10.54648/taxi2013036","title":"Limitation on Benefits Articles in Income Tax Treaties: The Current State of Play","display_name":"Limitation on Benefits Articles in Income Tax Treaties: The Current State of Play","publication_year":2013,"publication_date":"2013-06-01","ids":{"openalex":"https://openalex.org/W1588697178","doi":"https://doi.org/10.54648/taxi2013036","mag":"1588697178"},"language":"en","primary_location":{"id":"doi:10.54648/taxi2013036","doi":"https://doi.org/10.54648/taxi2013036","is_oa":false,"landing_page_url":"https://doi.org/10.54648/taxi2013036","pdf_url":null,"source":{"id":"https://openalex.org/S2042836","display_name":"Intertax","issn_l":"0165-2826","issn":["0165-2826","1875-8347"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["abdc-c","anvur-class-a","anvur-scientific","jufo-2","norway-1","poland-70","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310319965","host_organization_name":"Springer Nature","host_organization_lineage":["https://openalex.org/P4310319965"],"host_organization_lineage_names":["Springer Nature"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Intertax","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5040341954","display_name":"Daniel Gutmann","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Daniel Gutmann","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5010838014","display_name":"Alexander Rust","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Alexander Rust","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":null,"display_name":"John Bates","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"John Bates","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":null,"display_name":"Daniel M. Berman","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Daniel M. Berman","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":null,"display_name":"Rapha\u00ebl Gani","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Rapha\u00ebl Gani","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":null,"display_name":"Takashi Imamura","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Takashi Imamura","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5086033211","display_name":"Gideon Klugman","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Gideon Klugman","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":5.9876,"has_fulltext":false,"cited_by_count":15,"citation_normalized_percentile":{"value":0.95633147,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":98},"biblio":{"volume":"41","issue":"Issue 6/7","first_page":"395","last_page":"404"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.9940999746322632,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.9940999746322632,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.004000000189989805,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.0006000000284984708,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/limitation-on-benefits","display_name":"limitation on benefits","score":0.7580000162124634},{"id":"https://openalex.org/keywords/income-tax-treaties","display_name":"income tax treaties","score":0.8870000243186951},{"id":"https://openalex.org/keywords/tax-treaty-provisions","display_name":"tax treaty provisions","score":0.4790000021457672},{"id":"https://openalex.org/keywords/treaty-design","display_name":"treaty design","score":0.3019999861717224},{"id":"https://openalex.org/keywords/international-taxation","display_name":"international taxation","score":0.5490000247955322},{"id":"https://openalex.org/keywords/tax-avoidance","display_name":"tax avoidance","score":0.3529999852180481}],"concepts":[{"id":"https://openalex.org/C2781303124","wikidata":"https://www.wikidata.org/wiki/Q4834681","display_name":"BATES","level":2,"score":0.9413228034973145},{"id":"https://openalex.org/C48103436","wikidata":"https://www.wikidata.org/wiki/Q599031","display_name":"State (computer science)","level":2,"score":0.5683699250221252},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.5089776515960693},{"id":"https://openalex.org/C165786947","wikidata":"https://www.wikidata.org/wiki/Q179222","display_name":"Income tax","level":2,"score":0.5043207406997681},{"id":"https://openalex.org/C190253527","wikidata":"https://www.wikidata.org/wiki/Q295354","display_name":"Law and economics","level":1,"score":0.41227155923843384},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.35915428400039673},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.32766664028167725},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.10961470007896423},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.0514717698097229},{"id":"https://openalex.org/C146978453","wikidata":"https://www.wikidata.org/wiki/Q3798668","display_name":"Aerospace engineering","level":1,"score":0.0},{"id":"https://openalex.org/C11413529","wikidata":"https://www.wikidata.org/wiki/Q8366","display_name":"Algorithm","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.54648/taxi2013036","doi":"https://doi.org/10.54648/taxi2013036","is_oa":false,"landing_page_url":"https://doi.org/10.54648/taxi2013036","pdf_url":null,"source":{"id":"https://openalex.org/S2042836","display_name":"Intertax","issn_l":"0165-2826","issn":["0165-2826","1875-8347"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["abdc-c","anvur-class-a","anvur-scientific","jufo-2","norway-1","poland-70","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310319965","host_organization_name":"Springer Nature","host_organization_lineage":["https://openalex.org/P4310319965"],"host_organization_lineage_names":["Springer Nature"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Intertax","raw_type":"journal-article"},{"id":"pmh:oai:research.wu.ac.at:openaire_cris_publications/f27d2d2f-274e-428a-a0bc-9b2e1540d66a","doi":null,"is_oa":false,"landing_page_url":"https://research.wu.ac.at/de/publications/f27d2d2f-274e-428a-a0bc-9b2e1540d66a","pdf_url":null,"source":{"id":"https://openalex.org/S7407055123","display_name":"WU Research","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Rust, A 2013, 'Limitation on Benefits Articles in Income Tax Treaties: the Current State of Play', Intertax, vol. 6 & 7, pp. 395 - 404.","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W4390293822","https://openalex.org/W835652523","https://openalex.org/W6947817525","https://openalex.org/W2501900145","https://openalex.org/W7067588215","https://openalex.org/W7020670245","https://openalex.org/W4390295345","https://openalex.org/W2991291512","https://openalex.org/W1017033891","https://openalex.org/W2255181144"],"abstract_inverted_index":{"View":[0],"Limitation":[1],"on":[2],"Benefits":[3],"Articles":[4],"in":[5],"Income":[6],"Tax":[7],"Treaties:":[8],"The":[9],"Current":[10],"State":[11],"of":[12],"Play":[13],"by":[14],"John":[15],"Bates,Daniel":[16],"M.":[17],"Berman,Rapha\u00ebl":[18],"Gani,Daniel":[19],"Gutmann,Takashi":[20],"Imamura,Gideon":[21],"Klugman,Alexander":[22],"Rust":[23],"-":[24],"Intertax":[25]},"counts_by_year":[{"year":2020,"cited_by_count":3},{"year":2019,"cited_by_count":1},{"year":2018,"cited_by_count":2},{"year":2017,"cited_by_count":5},{"year":2016,"cited_by_count":3},{"year":2014,"cited_by_count":1}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2016-06-24T00:00:00"}