The Resource Other income - Article 21 OECD-MC

Other income - Article 21 OECD-MC

Label
Other income - Article 21 OECD-MC
Title
Other income - Article 21 OECD-MC
Creator
Subject
Language
eng
Summary
This paper examines the alteration of the content of Art. 21 OECD Model 2003 in the course of time, gives an overview referring to the OECD Model 2003, and presents a comparison of the wording of Art. 21 OECD Model, United Nations Model and US Model with reference to the OECD Commentary and the US Model Technical Explanation
Citation source
Bound in: Source versus residence in international tax law. - Wien : Linde, 2005 ; p. 281-307
http://library.link/vocab/creatorName
Zeitlhofer, S
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • other income
  • OECD Model
  • UN Model
  • US Model
  • source principle of taxation
  • residence principle of taxation
Label
Other income - Article 21 OECD-MC
Publication

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