Szczepanski, Jan
The dual system of OECD Model Tax Conventions from the evolutionary perspective / Jan Karol Szczepanski .-- , 2018
Resumen.
This article attempts to analyse, from the evolutionary perspective, the dual system of OECD Model Tax Conventions that arguably came into existence as a result of a tax policy choice that was introduced from the very beginning of works on bilateral model solutions concerning the elimination of international juridical double taxation.
DOBLE IMPOSICION
CONVENIOS
TRATADOS INTERNACIONALES
ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
PROGRAMAS
Intertax 0165-2826 v. 46, Issue 10, October 2018, p. 766-793
The dual system of OECD Model Tax Conventions from the evolutionary perspective / Jan Karol Szczepanski .-- , 2018
Resumen.
This article attempts to analyse, from the evolutionary perspective, the dual system of OECD Model Tax Conventions that arguably came into existence as a result of a tax policy choice that was introduced from the very beginning of works on bilateral model solutions concerning the elimination of international juridical double taxation.
DOBLE IMPOSICION
CONVENIOS
TRATADOS INTERNACIONALES
ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
PROGRAMAS
Intertax 0165-2826 v. 46, Issue 10, October 2018, p. 766-793