The Resource A change of paradigm in international tax law : article 7 of treaties and the need to resolve the source versus residence dichotomy

A change of paradigm in international tax law : article 7 of treaties and the need to resolve the source versus residence dichotomy

Label
A change of paradigm in international tax law : article 7 of treaties and the need to resolve the source versus residence dichotomy
Title
A change of paradigm in international tax law : article 7 of treaties and the need to resolve the source versus residence dichotomy
Creator
Subject
Language
eng
Summary
The authors, in this article, consider the problem of, and the potential solution to, the need to resolve the dichotomy between source and residence taxation with regard to international taxation and tax treaties
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 70 (2016),
http://library.link/vocab/creatorName
  • Bianco, J.F
  • Tomazela Santos, R
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • source principle of taxation
  • residence principle of taxation
  • tax treaty
Label
A change of paradigm in international tax law : article 7 of treaties and the need to resolve the source versus residence dichotomy
Instantiates
Publication
Label
A change of paradigm in international tax law : article 7 of treaties and the need to resolve the source versus residence dichotomy
Publication

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