The Resource Article 10(3) of the OECD Model and borderline cases of corporate distributions

Article 10(3) of the OECD Model and borderline cases of corporate distributions

Label
Article 10(3) of the OECD Model and borderline cases of corporate distributions
Title
Article 10(3) of the OECD Model and borderline cases of corporate distributions
Creator
Subject
Language
eng
Summary
Analyses the definition of the term "dividends" as contained in Article 10(3) of the OECD Model Tax Convention
Citation source
In: Bulletin for international fiscal documentation. - Amsterdam. - Vol. 56 (2002),
http://library.link/vocab/creatorName
Giuliani, F.M
Geographic coverage
  • OECD
  • International
Language note
English
http://library.link/vocab/subjectName
  • treaty interpretation
  • OECD Model
  • dividend
Label
Article 10(3) of the OECD Model and borderline cases of corporate distributions
Instantiates
Publication
Label
Article 10(3) of the OECD Model and borderline cases of corporate distributions
Publication

Library Locations

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