Author's Profile

Irene Burgers
Dr. Irene Burgers is Professor of International Tax Law at the Faculty of Law of the University of Groningen and Professor of Economics of Taxation at the Faculty of Economics and Business of the University of Groningen, the Netherlands. Her interests focus on tax aspects of doing international business.
Recent Comments
Perhaps have a look at (current) art 2(3)?…
The does not seem correct. All DTAs are about income or capi…
As alluded to above in the post, the relevant non-discrimina…