The Resource Most-favoured-nation clauses in double taxation conventions - a worldwide overview

Most-favoured-nation clauses in double taxation conventions - a worldwide overview

Label
Most-favoured-nation clauses in double taxation conventions - a worldwide overview
Title
Most-favoured-nation clauses in double taxation conventions - a worldwide overview
Creator
Subject
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
Instantiates
Publication
Label
Most-favoured-nation clauses in double taxation conventions - a worldwide overview
Publication

Library Locations

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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