The Resource A comparative analysis of article 10(5) of the OECD Model as implemented in tax treaties and relevant case law

A comparative analysis of article 10(5) of the OECD Model as implemented in tax treaties and relevant case law

Label
A comparative analysis of article 10(5) of the OECD Model as implemented in tax treaties and relevant case law
Title
A comparative analysis of article 10(5) of the OECD Model as implemented in tax treaties and relevant case law
Creator
Subject
Language
eng
Summary
This article provides a comprehensive analysis of issues arising from the interpretation of article 10(5) of the OECD Model which prohibits the extraterritorial taxation of dividends or profits, and analyses whether or not the range of existing tax treaties that are in force assist in this process
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 67 (2013),
http://library.link/vocab/creatorName
De Santis, D.A
Geographic coverage
  • OECD
  • International
Language note
English
http://library.link/vocab/subjectName
  • OECD Model
  • tax treaty
  • dividend
  • case law
Label
A comparative analysis of article 10(5) of the OECD Model as implemented in tax treaties and relevant case law
Instantiates
Publication
Label
A comparative analysis of article 10(5) of the OECD Model as implemented in tax treaties and relevant case law
Publication

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