The Resource "Taxes covered" : the OECD Model (2010) versus EU directives

"Taxes covered" : the OECD Model (2010) versus EU directives

Label
"Taxes covered" : the OECD Model (2010) versus EU directives
Title
"Taxes covered" : the OECD Model (2010) versus EU directives
Creator
Subject
Language
eng
Summary
Inspired by Seminar B at the 2011 International Fiscal Association Annual Congress held in Paris on 12 September 2011, the author, in this article, compares and contrasts the substantive scope of the OECD Model (2010) and the EU Parent-Subsidiary (90/435) and Interest and Royalties (2009/49) Directives
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 66 (2012),
http://library.link/vocab/creatorName
Tenore, M
Geographic coverage
  • European Union
  • International
Language note
English
http://library.link/vocab/subjectName
  • OECD Model
  • Interest and Royalties Directive
  • Parent-Subsidiary Directive
Label
"Taxes covered" : the OECD Model (2010) versus EU directives
Instantiates
Publication
Label
"Taxes covered" : the OECD Model (2010) versus EU directives
Publication

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