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Conflicts of income allocation in tax treaty law the differing opinions of the Austrian Federal Ministry of Finance and the OECD Michael Lang Electrónico

Material type: Article

ArticlePublisher: 2013Subject(s): RENTA

In: Bulletin for International Taxation v. 67, n. 2, February 2013

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Item type	Current location	Home library	Call number	Status	Date due	Barcode
		IEF	BIT/2013/2-3 (Browse shelf)	Available		BIT/2013/2-3

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Previous	BIT/2013/1-5 Anti - avoidance measures in China and India	BIT/2013/2-1 Agency permanent establishment : in the name of and the realtionship between Article 5(5) and (6)	BIT/2013/2-2 The concept of " beneficial ownership " in China's tax treaties	BIT/2013/2-3 Conflicts of income allocation in tax treaty law	BIT/2013/2-4 The OECD report on hybrid mismatch arrangements	BIT/2013/3-1 The new Germany - Netherlands income tax treaty ( 2012 )	BIT/2013/3-2 Article 15 of the OECD Model	Next

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