The Resource Origins of the 1963 OECD Model series - working party Twelve and Article 10

Origins of the 1963 OECD Model series - working party Twelve and Article 10

Label
Origins of the 1963 OECD Model series - working party Twelve and Article 10
Title
Origins of the 1963 OECD Model series - working party Twelve and Article 10
Creator
Subject
Language
eng
Summary
This study concerns the origins of Article 10, and the Commentary thereon, of the OECD's Model Tax Convention on Income and on Capital (OECD Model). In particular, the study traces the development of the Article and Commentary from the beginning of the work of the Fiscal Committee of the OEEC to the publication of the Article and the Commentary thereon in 1963 in the OECD's Draft Double Taxation Convention on Income and Capital ("1963 Model")
Citation source
In: Australian tax forum. - Sydney. - Vol. 15 (1999/2000),
http://library.link/vocab/creatorName
Harris, P.A. (Peter)
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD Model
  • dividend
Label
Origins of the 1963 OECD Model series - working party Twelve and Article 10
Instantiates
Publication
Label
Origins of the 1963 OECD Model series - working party Twelve and Article 10
Publication

Library Locations

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