The Resource Taxation of gains from the alienation of a partnership interest under the OECD Model

Taxation of gains from the alienation of a partnership interest under the OECD Model

Label
Taxation of gains from the alienation of a partnership interest under the OECD Model
Title
Taxation of gains from the alienation of a partnership interest under the OECD Model
Creator
Subject
Language
eng
Summary
Comprehensive discussion on Para. 106 et seq. of the OECD publication "The application of the OECD Model tax Convention to partnerships", in which the OECD Committee on Fiscal Affairs dealt with gains from the alienation of an interest in a partnership
Citation source
In: Bulletin for international fiscal documentation. - Amsterdam. - Vol. 55 (2001),
http://library.link/vocab/creatorName
  • Aigner, D.J
  • Aigner, H-J
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD Model
  • partnership
  • capital gains tax
Label
Taxation of gains from the alienation of a partnership interest under the OECD Model
Instantiates
Publication
Label
Taxation of gains from the alienation of a partnership interest under the OECD Model
Publication

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