Riflessioni a margine delle proposte di modifica al commentario OCSE riguardanti l'articolo 8
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The work Riflessioni a margine delle proposte di modifica al commentario OCSE riguardanti l'articolo 8 represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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Riflessioni a margine delle proposte di modifica al commentario OCSE riguardanti l'articolo 8
Resource Information
The work Riflessioni a margine delle proposte di modifica al commentario OCSE riguardanti l'articolo 8 represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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- Riflessioni a margine delle proposte di modifica al commentario OCSE riguardanti l'articolo 8
- 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),
- Geographic coverage
- International
- Language note
- Italian
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Context of Riflessioni a margine delle proposte di modifica al commentario OCSE riguardanti l'articolo 8Work of
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/8vG4Oe6yh6k/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/8vG4Oe6yh6k/">Riflessioni a margine delle proposte di modifica al commentario OCSE riguardanti l'articolo 8</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
