The Resource 2008 OECD Model : operation and effect of Article 4(1) in dual residence issues under the updated commentary

2008 OECD Model : operation and effect of Article 4(1) in dual residence issues under the updated commentary

Label
2008 OECD Model : operation and effect of Article 4(1) in dual residence issues under the updated commentary
Title
2008 OECD Model : operation and effect of Article 4(1) in dual residence issues under the updated commentary
Creator
Subject
Language
eng
Summary
According to the updated Commentary on Art. 4 (Residence) of the OECD Model, a person who, under the domestic laws of States A and B, is a resident of both states but who, under the tax treaty between States A and B, is a resident only of State A cannot, as a domestic law resident of State B, have access to a tax treaty between State B and a third state from which he derives income. This article examines whether the new Commentary has the intended effect
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 63 (2009),
http://library.link/vocab/creatorName
Raad, C. van
Geographic coverage
  • OECD
  • International
Language note
English
http://library.link/vocab/subjectName
  • OECD Model
  • residence
  • dual residence
Label
2008 OECD Model : operation and effect of Article 4(1) in dual residence issues under the updated commentary
Instantiates
Publication
Label
2008 OECD Model : operation and effect of Article 4(1) in dual residence issues under the updated commentary
Publication

Library Locations

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      52.37366609999999 4.9336932
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