The Resource Art. 24(3) of the OECD Model Convention : the significance of the expression 'taxation on a permanent establishment' in cross-border reorganizations

Art. 24(3) of the OECD Model Convention : the significance of the expression 'taxation on a permanent establishment' in cross-border reorganizations

Label
Art. 24(3) of the OECD Model Convention : the significance of the expression 'taxation on a permanent establishment' in cross-border reorganizations
Title
Art. 24(3) of the OECD Model Convention : the significance of the expression 'taxation on a permanent establishment' in cross-border reorganizations
Creator
Subject
Language
eng
Summary
This article explores the significance of Art. 24(3) OECD MC in the context of reorganizations involving the disposal of a permanent establishment
Citation source
In: Intertax. - Den Haag. - Vol. 31 (2003),
http://library.link/vocab/creatorName
Saccardo, N
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD Model
  • non-discrimination clause
  • PE
  • cross-border reorganization
Label
Art. 24(3) of the OECD Model Convention : the significance of the expression 'taxation on a permanent establishment' in cross-border reorganizations
Instantiates
Publication
Label
Art. 24(3) of the OECD Model Convention : the significance of the expression 'taxation on a permanent establishment' in cross-border reorganizations
Publication

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