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Taxing international business income : hard-boiled wonderland and the end of the world
Vann, Richard J. - In: World tax journal : WTJ 2 (2010) 3, pp. 291-346
Persistent link: https://www.econbiz.de/10009952556
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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
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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/10009952545