The Resource Article 1 of the OECD Model : historical background and the issues surrounding it

Article 1 of the OECD Model : historical background and the issues surrounding it

Label
Article 1 of the OECD Model : historical background and the issues surrounding it
Title
Article 1 of the OECD Model : historical background and the issues surrounding it
Creator
Subject
Language
eng
Summary
First part of a two-part article on Art. 1 (Persons covered) of the OECD Model tax Convention. In this part is demonstrated that the way in which Art. 1 developed shows that it is a mere corollary to the principles underlying the substantive provisions of the OECD Model. Art. 1, however, is not an omissible part of those principles. Shows that Art. 1 is a significant and essential part of the OECD Model
Citation source
In: Bulletin for international fiscal documentation. - Amsterdam. - Vol. 57 (2003),
http://library.link/vocab/creatorName
Hattingh, P.J
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
OECD Model
Label
Article 1 of the OECD Model : historical background and the issues surrounding it
Instantiates
Publication
Label
Article 1 of the OECD Model : historical background and the issues surrounding it
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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