The Resource Dual residents : interpreting the "tie-breaker" rules in a globalised world
Dual residents : interpreting the "tie-breaker" rules in a globalised world
Resource Information
The item Dual residents : interpreting the "tie-breaker" rules in a globalised world represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Dual residents : interpreting the "tie-breaker" rules in a globalised world represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- Label
- Dual residents : interpreting the "tie-breaker" rules in a globalised world
- Title
- Dual residents : interpreting the "tie-breaker" rules in a globalised world
- 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
- Label
- Dual residents : interpreting the "tie-breaker" rules in a globalised world
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Dual-residents--interpreting-the-tie-breaker/GryM5r1u_dY/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Dual-residents--interpreting-the-tie-breaker/GryM5r1u_dY/">Dual residents : interpreting the "tie-breaker" rules in a globalised world</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Dual-residents--interpreting-the-tie-breaker/GryM5r1u_dY/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Dual-residents--interpreting-the-tie-breaker/GryM5r1u_dY/">Dual residents : interpreting the "tie-breaker" rules in a globalised world</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
