Business Profits and Tax Treaties

Tax treaties that have been concluded by common law countries follow the basic structure, concepts, and language of model tax conventions that were promulgated by the OECD in 1963 and 1977. Thus, clauses from most treaties concluded by most common law countries are equally suitable as illustrations that are relevant to any common law country. The article mostly uses examples of treaties to which New Zealand is a party

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Year of publication:	2015
Authors:	Prebble QC, John
Publisher:	[2015]: [S.l.] : SSRN
Subject:	Gewinn \| Profit \| Doppelbesteuerung \| Double taxation

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Extent:	1 Online-Ressource (6 p)
Type of publication:	Book / Working Paper
Language:	English
Notes:	In: Asian Pacific Tax and Research Centre Bulletin, Vol. 11, pp. 25-38, 1993 Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments 1993 erstellt
Classification:	K34 - Tax Law
Source:	ECONIS - Online Catalogue of the ZBW

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