The interpretation of income tax treaties with particular reference to the commentaries on the OECD model
Year of publication: |
2005
|
---|---|
Authors: | Ward, David A. ; Jones, John F. Avery ; De Broe, Luc ; Ellis, Maarten J. ; Goldberg, Sanford H. |
Publisher: |
Kingston [u.a.] : International Fiscal Assoc. [u.a.] Kingston : IFA |
Subject: | Doppelbesteuerung | Double taxation | Internationales Steuerrecht | International tax law | OECD-Staaten | OECD countries | OECD-Musterabkommen zur Vermeidung der Doppelbesteuerung | Vienna Convention on the Law of Treaties <1969 Mai 23> | Doppelbesteuerungsabkommen | Einkommensteuer | Auslegung |
Description of contents: | Table of Contents [gbv.de] |
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Lang, Michael, (2008)
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2002 reports related to the OECD model tax convention
(2003)
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Abkommensberechtigung und Einkünftezurechnung bei hybriden Rechtsträgern nach Art. 1 Abs. 2 OECD-MA
Wagner, Sabrina, (2019)
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The definitions of dividends and interest in the OECD Model : something lost in translation?
Avery Jones, John F., (2009)
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The definitions of dividends and interest in the OECD Model : something lost in translation?
Avery Jones, John F., (2009)
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The Definitions of Dividends and Interest in the OECD Model : Something Lost in Translation?
Avery Jones, John Francis, (2023)
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