International - Taxation and Non-Discrimination: Clarification and Reconsideration by the OECD - In this article, the author considers the 2008 changes to the Commentary on Art. 24 of the OECD Model Convention (hereinafter: The OECD Model) on non-discrimination. Specifically, the author first examines the background to the changes, then the changes introduced into the 2008 OECD Model and, finally, ...
Year of publication: |
2008
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Authors: | Bruns, Silke |
Published in: |
European taxation : official journal of the Confédération Fiscale Européenne. - Amsterdam : Bureau, ISSN 0014-3138, ZDB-ID 2042150. - Vol. 48.2008, 9, p. 484-492
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