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
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The item A comparative analysis of article 10(5) of the OECD Model as implemented in tax treaties and relevant case law represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item A comparative analysis of article 10(5) of the OECD Model as implemented in tax treaties and relevant case law represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- 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
- 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
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- OECD
- 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
- Label
- A comparative analysis of article 10(5) of the OECD Model as implemented in tax treaties and relevant case law
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/A-comparative-analysis-of-article-105-of-the/oKJ9zmGG904/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/A-comparative-analysis-of-article-105-of-the/oKJ9zmGG904/">A comparative analysis of article 10(5) of the OECD Model as implemented in tax treaties and relevant case law</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
