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The definitions of dividends and interest in the OECD Model : something lost in translation?

Avery Jones, John F.; Baker, Philip; De Broe, Luc; … - In: World tax journal : WTJ 1 (2009) 1, pp. 5-45

Persistent link: https://www.econbiz.de/10003925060

TAX TREATY MONITOR - CHARACTERIZATION OF OTHER STATES' PARTNERSHIPS FOR INCOME TAX - The OECD Partnership Report is a significant contribution to the discussion of how to treat par...

Avery Jones, John F.; Broe, Luc De; Ellis, Maarten J.; … - In: Bulletin for international fiscal documentation : … 56 (2002) 7, pp. 288-320

Persistent link: https://www.econbiz.de/10006174168

The definitions of dividends and interest in the OECD Model : something lost in translation?

Avery Jones, John F.; Baker, Philip; De Broe, Luc; … - In: World tax journal : WTJ 1 (2009) 1, pp. 5-45

Persistent link: https://www.econbiz.de/10009952545

The Definitions of Dividends and Interest in the OECD Model : Something Lost in Translation?

Avery Jones, John Francis; Baker, Philip; De Broe, Luc; … - 2023

This article analyses the meaning of the definitions of dividend and interest in the OECD Model by reference to their historical evolution. In the dividend definition the origin of 'other corporate rights' is traced to a 1958 OEEC Working Party minute in which the same French expression used in...

Persistent link: https://www.econbiz.de/10014263688