The Resource Most-favoured-nation clauses in double taxation conventions - a worldwide overview
Most-favoured-nation clauses in double taxation conventions - a worldwide overview
Resource Information
The item Most-favoured-nation clauses in double taxation conventions - a worldwide overview 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 Most-favoured-nation clauses in double taxation conventions - a worldwide overview 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 deals with most-favoured-nation (MFN) clauses within the OECD Model and in the worldwide network of bilateral tax treaties. It includes a table of all analysed MFN clauses covering a.o. definition of permanent establishment, business profits, shipping and air transport, source taxation, capital gains, independent work, students, non-discrimination, anti-abuse regulations, arbitration, and exchange of information
- Language
- eng
- Label
- Most-favoured-nation clauses in double taxation conventions - a worldwide overview
- Title
- Most-favoured-nation clauses in double taxation conventions - a worldwide overview
- Language
- eng
- Summary
- This article deals with most-favoured-nation (MFN) clauses within the OECD Model and in the worldwide network of bilateral tax treaties. It includes a table of all analysed MFN clauses covering a.o. definition of permanent establishment, business profits, shipping and air transport, source taxation, capital gains, independent work, students, non-discrimination, anti-abuse regulations, arbitration, and exchange of information
- Citation source
- In: Intertax. - The Hague. - Vol. 33 (2005),
- http://library.link/vocab/creatorName
- Hofbauer, I
- Geographic coverage
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- MFN
- tax treaty
- Label
- Most-favoured-nation clauses in double taxation conventions - a worldwide overview
- Label
- Most-favoured-nation clauses in double taxation conventions - a worldwide overview
Embed
Settings
Select options that apply then copy and paste the RDF/HTML data fragment to include in your application
Embed this data in a secure (HTTPS) page:
Layout options:
Include data citation:
<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/Most-favoured-nation-clauses-in-double-taxation/E4CA0ivGrxY/" 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/Most-favoured-nation-clauses-in-double-taxation/E4CA0ivGrxY/">Most-favoured-nation clauses in double taxation conventions - a worldwide overview</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>
Note: Adjust the width and height settings defined in the RDF/HTML code fragment to best match your requirements
Preview
Cite Data - Experimental
Data Citation of the Item Most-favoured-nation clauses in double taxation conventions - a worldwide overview
Copy and paste the following RDF/HTML data fragment to cite this resource
<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/Most-favoured-nation-clauses-in-double-taxation/E4CA0ivGrxY/" 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/Most-favoured-nation-clauses-in-double-taxation/E4CA0ivGrxY/">Most-favoured-nation clauses in double taxation conventions - a worldwide overview</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>
