The Resource Australian Court scrutinizes OECD model treaty provisions on the alienation of real property

Australian Court scrutinizes OECD model treaty provisions on the alienation of real property

Label
Australian Court scrutinizes OECD model treaty provisions on the alienation of real property
Title
Australian Court scrutinizes OECD model treaty provisions on the alienation of real property
Creator
Subject
Summary
Discusses the Lamesa Holdings BV tax case, which considered a Dutch taxpayers's sale of shares of stock in a corporation that indirectly owned mineral rights. The case involved the tax treaty between Australia and the Netherlands. The court considered the Commentary to the OECD Model Treaty, as well as both the Dutch and the English versions of the Australia-Netherlands tax treaty
Citation source
In: Tax Notes International. - Vol. 14 (1997),
http://library.link/vocab/creatorName
  • Krever, R.E
  • Chang, J. (Jason)
Language note
English
http://library.link/vocab/subjectName
  • treaty interpretation
  • case law
  • immovable property
Label
Australian Court scrutinizes OECD model treaty provisions on the alienation of real property
Instantiates
Publication
Abbreviated title
TaxNint
Label
Australian Court scrutinizes OECD model treaty provisions on the alienation of real property
Publication
Abbreviated title
TaxNint

Library Locations

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