The Resource Conflicts of qualification : the discussion is not finished

Conflicts of qualification : the discussion is not finished

Label
Conflicts of qualification : the discussion is not finished
Title
Conflicts of qualification : the discussion is not finished
Creator
Subject
Language
eng
Summary
The article analyses why the new approach of the OECD does not cover all cases of differing qualifications and when and why, as a consequence of such conflicts, double taxation or double non-taxation may still arise
Citation source
In: Bulletin for international fiscal documentation. - Amsterdam. - Vol. 57 (2003),
http://library.link/vocab/creatorName
Vogel, K
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD Model
  • treaty interpretation
  • qualification conflict
  • exemption method
  • credit method
Label
Conflicts of qualification : the discussion is not finished
Instantiates
Publication
Label
Conflicts of qualification : the discussion is not finished
Publication

Library Locations

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