The Resource Article 8 of the OECD Model lags behind international business

Article 8 of the OECD Model lags behind international business

Label
Article 8 of the OECD Model lags behind international business
Title
Article 8 of the OECD Model lags behind international business
Creator
Subject
Language
eng
Summary
This article argues that ambiguity in Article 8 of the OECD model treaty means that it no longer follows how the business of international maritime traffic operates. Article 8 concerns the allocation of the rights to tax the place of effective management and residency and the difficulties for international enterprises regarding shipping
Citation source
In: International tax review. - London. - Vol. 24 (2013),
http://library.link/vocab/creatorName
  • Jorritsma, A.H
  • Baijer, M
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD Model
  • shipping
  • place of effective management
  • residence
  • allocation of taxing rights
Label
Article 8 of the OECD Model lags behind international business
Instantiates
Publication
Label
Article 8 of the OECD Model lags behind international business
Publication

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      52.37366609999999 4.9336932
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