The Resource Place of effective management as a tie-breaker-rule : concept, developments and prospects

Place of effective management as a tie-breaker-rule : concept, developments and prospects

Label
Place of effective management as a tie-breaker-rule : concept, developments and prospects
Title
Place of effective management as a tie-breaker-rule : concept, developments and prospects
Creator
Subject
Language
eng
Summary
Analyses the limitations of the existing tie-breaker rule as well as the proposed amendments and changes to the concept of place of effective management in the OECD Model and the OECD Commentary
Citation source
In: Intertax. - The Hague. - Vol. 32 (2004),
http://library.link/vocab/creatorName
  • Burgstaller, E
  • Haslinger, K
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • treaty interpretation
  • residence
  • place of effective management
Label
Place of effective management as a tie-breaker-rule : concept, developments and prospects
Instantiates
Publication
Label
Place of effective management as a tie-breaker-rule : concept, developments and prospects
Publication

Library Locations

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