{"id":"https://openalex.org/W606984382","doi":null,"title":"The improper use of tax treaties : with particular reference to the Netherlands and the United States","display_name":"The improper use of tax treaties : with particular reference to the Netherlands and the United States","publication_year":1998,"publication_date":"1998-01-01","ids":{"openalex":"https://openalex.org/W606984382","mag":"606984382"},"language":"en","primary_location":{"id":"pmh:oai:aleph.bib-bvb.de:BVB01-008290584","doi":null,"is_oa":false,"landing_page_url":"https://bvbr.bib-bvb.de:443/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=008290584&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA","pdf_url":null,"source":null,"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"text"},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"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/A5018647396","display_name":"Stef van Weeghel","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"Stef van Weeghel","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5018647396"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":2.6803,"has_fulltext":false,"cited_by_count":25,"citation_normalized_percentile":{"value":0.91043257,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":98},"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.9976000189781189,"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":0.9976000189781189,"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":0.0019000000320374966,"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":9.999999747378752e-05,"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/tax-treaties","display_name":"tax treaties","score":0.781000018119812},{"id":"https://openalex.org/keywords/treaty-shopping","display_name":"treaty shopping","score":0.9390000104904175},{"id":"https://openalex.org/keywords/double-taxation","display_name":"double taxation","score":0.9679999947547913},{"id":"https://openalex.org/keywords/substance-over-form","display_name":"substance over form","score":0.8059999942779541},{"id":"https://openalex.org/keywords/international-tax-law","display_name":"international tax law","score":0.5830000042915344},{"id":"https://openalex.org/keywords/treaty-interpretation","display_name":"treaty interpretation","score":0.5550000071525574}],"concepts":[{"id":"https://openalex.org/C51303962","wikidata":"https://www.wikidata.org/wiki/Q1242836","display_name":"Double taxation","level":2,"score":0.7400550842285156},{"id":"https://openalex.org/C2779010840","wikidata":"https://www.wikidata.org/wiki/Q131569","display_name":"Treaty","level":2,"score":0.6267695426940918},{"id":"https://openalex.org/C2781271479","wikidata":"https://www.wikidata.org/wiki/Q1242841","display_name":"Tax treaty","level":4,"score":0.6030630469322205},{"id":"https://openalex.org/C2777351106","wikidata":"https://www.wikidata.org/wiki/Q49371","display_name":"Legislation","level":2,"score":0.5334128737449646},{"id":"https://openalex.org/C193681711","wikidata":"https://www.wikidata.org/wiki/Q926871","display_name":"Direct tax","level":3,"score":0.5274522304534912},{"id":"https://openalex.org/C527412718","wikidata":"https://www.wikidata.org/wiki/Q855395","display_name":"Interpretation (philosophy)","level":2,"score":0.4920503497123718},{"id":"https://openalex.org/C190253527","wikidata":"https://www.wikidata.org/wiki/Q295354","display_name":"Law and economics","level":1,"score":0.4546617865562439},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.4512823522090912},{"id":"https://openalex.org/C514942387","wikidata":"https://www.wikidata.org/wiki/Q329303","display_name":"Tax avoidance","level":3,"score":0.44180259108543396},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.4348728060722351},{"id":"https://openalex.org/C557009689","wikidata":"https://www.wikidata.org/wiki/Q1513250","display_name":"International taxation","level":3,"score":0.4302396774291992},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.3780708611011505},{"id":"https://openalex.org/C155202549","wikidata":"https://www.wikidata.org/wiki/Q178803","display_name":"International trade","level":1,"score":0.32689163088798523},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.27297574281692505},{"id":"https://openalex.org/C551662922","wikidata":"https://www.wikidata.org/wiki/Q2346630","display_name":"Tax reform","level":2,"score":0.25136011838912964},{"id":"https://openalex.org/C199360897","wikidata":"https://www.wikidata.org/wiki/Q9143","display_name":"Programming language","level":1,"score":0.0},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"pmh:oai:aleph.bib-bvb.de:BVB01-008290584","doi":null,"is_oa":false,"landing_page_url":"https://bvbr.bib-bvb.de:443/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=008290584&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA","pdf_url":null,"source":null,"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"text"},{"id":"mag:606984382","doi":null,"is_oa":false,"landing_page_url":"http://www.gbv.de/dms/spk/sbb/recht/toc/272359920.pdf","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions","score":0.7297000288963318}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W7093072097","https://openalex.org/W4390292340","https://openalex.org/W2917714068","https://openalex.org/W7167878575","https://openalex.org/W1819831688","https://openalex.org/W7135430785","https://openalex.org/W3211550503","https://openalex.org/W7078601203","https://openalex.org/W7018660726","https://openalex.org/W7167878523"],"abstract_inverted_index":{"Part":[0,19,27,52,79],"1":[1],"Double":[2],"Taxation:":[3],"Occurrence":[4],"of":[5,12,16,31,36,39,49,59,65],"double":[6,13,17],"taxation.":[7,14,18],"Rationale":[8],"for":[9],"the":[10],"avoidance":[11],"Avoidance":[15],"2":[20],"Tax":[21,32,60],"treaties:":[22],"History":[23],"and":[24,44,82],"purpose.":[25],"Structure.":[26],"III":[28],"Improper":[29,57],"Use":[30,58],"Treaties:":[33,61],"The":[34],"concept":[35],"improper":[37,47],"use":[38,48],"tax":[40,50],"treaties.":[41,51],"Treaty":[42,77],"shopping":[43],"other":[45],"perceived":[46],"IV":[53],"Efforts":[54],"to":[55],"Combat":[56],"Interpretation":[62],"-":[63],"application":[64],"substance":[66],"over":[67],"form":[68],"principles.":[69],"Provisions":[70],"in":[71],"or":[72],"based":[73],"on":[74],"domestic":[75],"legislation.":[76],"provisions.":[78],"V":[80],"Conclusion":[81],"Recommendations.":[83]},"counts_by_year":[{"year":2023,"cited_by_count":1},{"year":2022,"cited_by_count":1},{"year":2020,"cited_by_count":3},{"year":2018,"cited_by_count":2},{"year":2017,"cited_by_count":6},{"year":2016,"cited_by_count":1},{"year":2015,"cited_by_count":1},{"year":2014,"cited_by_count":2},{"year":2013,"cited_by_count":3},{"year":2012,"cited_by_count":1}],"updated_date":"2026-11-08T12:12:28.789561","created_date":"2016-06-24T00:00:00"}