Capital gains (article 13 OECD model convention)
Year of publication: |
2008
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Authors: | Simontacchi, Stefano |
Published in: |
Source versus residence : problems arising from the allocation of taxing rights in tax treaty law and possible alternatives. - Alphen aan den Rijn : Kluwer Law International [u.a.], ISBN 978-90-411-2763-1. - 2008, p. 129-174
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Subject: | Europa | Europe | China | Wertzuwachssteuer | Capital gains tax | Doppelbesteuerung | Double taxation |
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