The Resource A fresh look at article 3(2) of the OECD Model

A fresh look at article 3(2) of the OECD Model

Label
A fresh look at article 3(2) of the OECD Model
Title
A fresh look at article 3(2) of the OECD Model
Creator
Subject
Language
eng
Summary
The author, in this article, develops some new thoughts regarding treaty interpretation and the role of article 3(2) of the OECD Model from the common law point of view
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 74 (2020), no. 11 ; p. 654-659
http://library.link/vocab/creatorName
Avery Jones, J.F
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • OECD Model
  • treaty interpretation
  • qualification conflict
  • common law
  • domestic tax law
  • credit method
  • exemption method
  • source principle of taxation
  • residence principle of taxation
  • employment income
Label
A fresh look at article 3(2) of the OECD Model
Instantiates
Publication
Label
A fresh look at article 3(2) of the OECD Model
Publication

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