The Resource Riflessioni a margine delle proposte di modifica al commentario OCSE riguardanti l'articolo 8

Riflessioni a margine delle proposte di modifica al commentario OCSE riguardanti l'articolo 8

Label
Riflessioni a margine delle proposte di modifica al commentario OCSE riguardanti l'articolo 8
Title
Riflessioni a margine delle proposte di modifica al commentario OCSE riguardanti l'articolo 8
Creator
Subject
Language
eng
Summary
Article 8 of the OECD Model Convention (shipping, inland waterways transport and air transport) constitutes a lex specialis which applies in lieu of the general rule on business profits provided for by article 7. The OECD Commission for Fiscal Affairs has recently proposed some changes to the Commentary to Article 8, to better specify some examples of those ancillary activities
Citation source
In: Diritto e pratica tributaria internazionale. - Padova. - Vol. IV (2004),
http://library.link/vocab/creatorName
Gulino, A
Geographic coverage
International
Language note
Italian
http://library.link/vocab/subjectName
  • OECD Model
  • shipping
  • air transport
Label
Riflessioni a margine delle proposte di modifica al commentario OCSE riguardanti l'articolo 8
Instantiates
Publication
Label
Riflessioni a margine delle proposte di modifica al commentario OCSE riguardanti l'articolo 8
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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