The Resource The OECD report on the application of tax treaties to partnerships

The OECD report on the application of tax treaties to partnerships

Label
The OECD report on the application of tax treaties to partnerships
Title
The OECD report on the application of tax treaties to partnerships
Creator
Subject
Summary
The report by the OECD on the application of the OECD Model Tax Convention to partnerships clarifies some of the issues arising regarding the status of partnership in an international context. This article examines various issues considered in the report, such as the entitlement to treaty protection, the elimination of double taxation, and conflicts of qualification
Citation source
In: Bulletin for international fiscal documentation. - Amsterdam. - Vol. 54 (2000),
http://library.link/vocab/creatorName
Schaffner, J
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD Model
  • partnership
  • tax treaty
Label
The OECD report on the application of tax treaties to partnerships
Instantiates
Publication
Label
The OECD report on the application of tax treaties to partnerships
Publication

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