The Resource Dual residents : interpreting the "tie-breaker" rules in a globalised world

Dual residents : interpreting the "tie-breaker" rules in a globalised world

Label
Dual residents : interpreting the "tie-breaker" rules in a globalised world
Title
Dual residents : interpreting the "tie-breaker" rules in a globalised world
Creator
Subject
Language
eng
Summary
This article provides guidance on the interpretation of the "tie-breaker" rules contained in article 4(2) of the OECD Model Tax Convention and highlights some of the practical difficulties encountered when applying these rules to globally mobile individuals
Citation source
In: Irish tax review. - Dublin. - Vol. 27 (2014),
http://library.link/vocab/creatorName
Quirke, J
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • OECD Model
  • dual residence
  • tie-breaker rule
Label
Dual residents : interpreting the "tie-breaker" rules in a globalised world
Instantiates
Publication
Label
Dual residents : interpreting the "tie-breaker" rules in a globalised world
Publication

Library Locations

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