The Resource Belgium and Switzerland conclude tax treaty : deviations from the OECD Model Convention of 1977

Belgium and Switzerland conclude tax treaty : deviations from the OECD Model Convention of 1977

Label
Belgium and Switzerland conclude tax treaty : deviations from the OECD Model Convention of 1977
Title
Belgium and Switzerland conclude tax treaty : deviations from the OECD Model Convention of 1977
Creator
Subject
Language
eng
Summary
Although the tax convention basically follows the OECD Draft Convention of 1977, there are important deviations which are discussed in this article. These deviations include provisions against the abusive use of the convention, an expanded definition of a permanent establishment and some variations in the treatment of dividends, interest and royalties
Citation source
In: European taxation. - Amsterdam. - Vol. 19 (1979),
http://library.link/vocab/creatorName
Denayer, T
Language note
English
http://library.link/vocab/subjectName
  • tax treaty
  • interest
  • royalties
  • PE
  • dividend
Label
Belgium and Switzerland conclude tax treaty : deviations from the OECD Model Convention of 1977
Instantiates
Publication
Label
Belgium and Switzerland conclude tax treaty : deviations from the OECD Model Convention of 1977
Publication

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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