The Resource Timing issues in the application of double tax treaties

Timing issues in the application of double tax treaties

Label
Timing issues in the application of double tax treaties
Title
Timing issues in the application of double tax treaties
Creator
Subject
Language
eng
Summary
The authors analyse the allocation of various kinds of income under the OECD Model Convention as well as from a Swiss perspective. They investigate whether the allocation is connected to a period or specific point in time. Finally, they describe the consequences and practical problems arising from the allocation, and the timing issues of exchange of information provisions in tax treaties
Citation source
In: Archiv für Schweizerisches Abgaberecht = Archives de droit fiscal suisse = Archivio di diritto fiscale svizzero. - Bern. - Vol. 83 (2015),
http://library.link/vocab/creatorName
  • Schenk, M
  • Oesterhelt, S
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • allocation of income
  • exchange of information
  • allocation of taxing rights
  • treaty interpretation
Label
Timing issues in the application of double tax treaties
Instantiates
Publication
Label
Timing issues in the application of double tax treaties
Publication

Library Locations

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      52.3736660 4.9336932
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