Szczepanski, Jan
Integration of taxes on inheritances, estates and gifts into the OECD Model Tax Convention on Income and on Capital the curious case of special provisions : part 2 / Jan Karol Szczepanski .-- , 2019
Disponible únicamente en formato electrónico.
Resumen.
In Part 2 of this article, the author continues his examination of the interaction between the special provisions in the OECD Model Tax Convention on Income and on Capital, and conceptual foundations of taxes on inheritances, estates and gifts in light of the OECD Estate, Inheritance and Gift Model Convention
HERENCIA
DONACIONES
IMPUESTOS
MODELO DE CONVENIO OCDE
ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
Bulletin for International Taxation 0007-4624 v. 37, n. 11, November 2019, p. 598-608
Integration of taxes on inheritances, estates and gifts into the OECD Model Tax Convention on Income and on Capital the curious case of special provisions : part 2 / Jan Karol Szczepanski .-- , 2019
Disponible únicamente en formato electrónico.
Resumen.
In Part 2 of this article, the author continues his examination of the interaction between the special provisions in the OECD Model Tax Convention on Income and on Capital, and conceptual foundations of taxes on inheritances, estates and gifts in light of the OECD Estate, Inheritance and Gift Model Convention
HERENCIA
DONACIONES
IMPUESTOS
MODELO DE CONVENIO OCDE
ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
Bulletin for International Taxation 0007-4624 v. 37, n. 11, November 2019, p. 598-608