The Resource Characterization of fictitious income under OECD-patterned tax treaties

Characterization of fictitious income under OECD-patterned tax treaties

Label
Characterization of fictitious income under OECD-patterned tax treaties
Title
Characterization of fictitious income under OECD-patterned tax treaties
Creator
Subject
Language
eng
Summary
Discussion of circumstances in which fictitious income may fall under the income allocation provisions (Arts. 6-20) of an OECD Model-type tax treaty, the "other income" provision (Art. 21 OECD Model), or outside the scope of the treaty entirely
Citation source
In: European taxation. - Amsterdam. - Vol. 43 (2003),
http://library.link/vocab/creatorName
  • Wattel, P.J
  • Marres, O.C.R
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD Model
  • allocation of income
  • treaty interpretation
Label
Characterization of fictitious income under OECD-patterned tax treaties
Instantiates
Publication
Label
Characterization of fictitious income under OECD-patterned tax treaties
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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