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The meaning of " liable to tax " and the OECD reports their interaction and ambiguous interpretation Rachel Galea Electrónico

Material type: Article

ArticlePublisher: 2012Subject(s): RESPONSABILIDAD TRIBUTARIA

In: Bulletin for International Taxation v. 66, n. 6, June 2012

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Item type	Current location	Home library	Call number	Status	Date due	Barcode
		IEF	BIT/2012/6-8 (Browse shelf)	Available		BIT/2012/6-8

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Previous	BIT/2012/6-5 Credit versus exemption	BIT/2012/6-6 The inconvenient problem with New Zaeland's foreign trust regime	BIT/2012/6-7 " Taxes covered "	BIT/2012/6-8 The meaning of " liable to tax " and the OECD reports	BIT/2012/6-9 Permanent establishment risks following manufacturing and distributing restructurings	BIT/2012/7-1 Key practical issues to eliminate double taxation of business income	BIT/2012/7-10 South Africa's exit charge overridden by the Luxembourg - South Africa Income and Capital Tax Treaty ( 1998 )	Next

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