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
Resource Information
The item Article 10(3) of the OECD Model and borderline cases of corporate distributions 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 Article 10(3) of the OECD Model and borderline cases of corporate distributions 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
- Analyses the definition of the term "dividends" as contained in Article 10(3) of the OECD Model Tax Convention
- Language
- eng
- 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
- 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
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- OECD
- OECD Model
- treaty interpretation
- dividend
- Label
- 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
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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/Article-103-of-the-OECD-Model-and-borderline/qUY9EEjWmFo/" 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/Article-103-of-the-OECD-Model-and-borderline/qUY9EEjWmFo/">Article 10(3) of the OECD Model and borderline cases of corporate distributions</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>
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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/Article-103-of-the-OECD-Model-and-borderline/qUY9EEjWmFo/" 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/Article-103-of-the-OECD-Model-and-borderline/qUY9EEjWmFo/">Article 10(3) of the OECD Model and borderline cases of corporate distributions</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>