The "other income" article in tax treaties as interpreted by the courts : a case law analysis
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The work The "other income" article in tax treaties as interpreted by the courts : a case law analysis 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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The "other income" article in tax treaties as interpreted by the courts : a case law analysis
Resource Information
The work The "other income" article in tax treaties as interpreted by the courts : a case law analysis 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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- The "other income" article in tax treaties as interpreted by the courts : a case law analysis
- Language
- eng
- Summary
- In this article, the author considers how the scope of the "other income" article in tax treaties, and in the OECD Model, has been interpreted by various courts around the world
- Citation source
- In: Bulletin for international taxation. - Amsterdam. - Vol. 71 (2017), no. 3/4 ; 11 p
- Geographic coverage
- International
- Language note
- English
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Context of The "other income" article in tax treaties as interpreted by the courts : a case law analysisWork 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/CvVwmRKnjgI/" 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/CvVwmRKnjgI/">The "other income" article in tax treaties as interpreted by the courts : a case law analysis</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
