The Resource Avoidance of double non-taxation under the OECD Model Tax Convention

Avoidance of double non-taxation under the OECD Model Tax Convention

Label
Avoidance of double non-taxation under the OECD Model Tax Convention
Title
Avoidance of double non-taxation under the OECD Model Tax Convention
Creator
Subject
Language
eng
Summary
In section I of this article a distinction is made between double non-taxation resulting from the proper use of a treaty and double non-taxation resulting from its improper use. Section II analyses the role of the purpose of a tax treaty in general and determines to what extent avoidance of double non-taxation can be considered a purpose of the OECD Model and its commentaries or of its specific treaty articles. Section III identifies the measures provided in the OECD Model and its commentaries to avoid situations of double non-taxation
Citation source
In: Intertax. - The Hague. - Vol. 33 (2005),
http://library.link/vocab/creatorName
  • Scapa, A
  • Henie, L.A
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD Model
  • double non-taxation
  • tax treaty
Label
Avoidance of double non-taxation under the OECD Model Tax Convention
Instantiates
Publication
Label
Avoidance of double non-taxation under the OECD Model Tax Convention
Publication

Library Locations

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      52.37366609999999 4.9336932
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