The Resource Anti-avoidance and the 1992 OECD Model Convention

Anti-avoidance and the 1992 OECD Model Convention

Label
Anti-avoidance and the 1992 OECD Model Convention
Title
Anti-avoidance and the 1992 OECD Model Convention
Creator
Subject
Summary
This article examines the new 1992 revision of the OECD Model and identifies the Model's greater emphasis on anti-avoidance. The author also compares the new anti-avoidance regime of the OECD Model with Italian anti-avoidance provisions
Citation source
In: Tax planning international review. - London. - Vol. 21 (1994),
http://library.link/vocab/creatorName
Palumbo, G
Geographic coverage
OECD
Language note
English
http://library.link/vocab/subjectName
  • OECD Model
  • anti-avoidance
Label
Anti-avoidance and the 1992 OECD Model Convention
Instantiates
Publication
Label
Anti-avoidance and the 1992 OECD Model Convention
Publication

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