The Resource Tax sparing and matching credit : from an unclear concept to an uncertain regime

Tax sparing and matching credit : from an unclear concept to an uncertain regime

Label
Tax sparing and matching credit : from an unclear concept to an uncertain regime
Title
Tax sparing and matching credit : from an unclear concept to an uncertain regime
Creator
Subject
Language
eng
Summary
This article presents different interpretations of tax sparing and matching credit clauses in tax treaties. In this regard, the article tries to explain how unclear definitions given by the OECD and contradictory theories presented by international scholars have been affecting the applicability of these concepts
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 67 (2013),
http://library.link/vocab/creatorName
  • Ferreira, V. Arruda
  • Marinho, A. Trindade
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • OECD Model
  • tax sparing credit
  • tax treaty
  • case law
Label
Tax sparing and matching credit : from an unclear concept to an uncertain regime
Instantiates
Publication
Label
Tax sparing and matching credit : from an unclear concept to an uncertain regime
Publication

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      52.3736660 4.9336932
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