The Resource Interpretation of the non-discrimination article of the OECD Model

Interpretation of the non-discrimination article of the OECD Model

Label
Interpretation of the non-discrimination article of the OECD Model
Title
Interpretation of the non-discrimination article of the OECD Model
Creator
Subject
Language
eng
Summary
This article summarizes the proceedings of the joint IFA/OECD seminar at the IFA Congress in Kyoto in 2007. The seminar dealt with non-discrimination issues, and the panellists considered six case studies which involved nationality and residence, thin capitalization, branch taxation, corporate reorganization and group relief, and the tax sparing credit
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 62 (2008),
http://library.link/vocab/creatorName
  • Avery Jones, J.F
  • Bobbett, C.S
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • OECD Model
  • branch tax
  • group treatment
  • tax sparing credit
  • non-discrimination
  • nationality
  • residence
  • thin capitalization
Label
Interpretation of the non-discrimination article of the OECD Model
Instantiates
Publication
Label
Interpretation of the non-discrimination article of the OECD Model
Publication

Library Locations

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