Limitations to the cross-border taxation of artistes and sportsmen under the look-through approach in article 17(1) of the OECD model convention (part I)
Alternative title: | International: Limitations to the cross-border taxation of artistes and sportsmen under the look-through approach in article 17(1) of the OECD model convention (part I) |
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Year of publication: |
2003
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Authors: | Juárez, Angel J. |
Published in: |
European taxation : official journal of the Confédération Fiscale Européenne. - Amsterdam : Bureau, ISSN 0014-3138, ZDB-ID 204215-0. - Vol. 43.2003, 11, p. 409-419
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Subject: | Doppelbesteuerung | Double taxation | Künstler | Artists | Sportler | Athletes | OECD-Staaten | OECD countries |
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