The evolution of article 4(3) and its impact on the place of effective management tie breaker rule Sarig Shalhav
By: Shalhav, Sarig
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Material type: 
ArticlePublisher: 2004Subject(s): ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO | RESIDENCIA FISCAL | RENTA | IMPUESTOS | DOBLE IMPOSICION | FISCALIDAD INTERNACIONAL | TRATADOS INTERNACIONALES | SOCIEDADES
In:
Intertax v. 32, n. 10 October 2004, p. 460-476
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| IEF | OP 2141/2004/10-1 (Browse shelf) | Available | OP 2141/2004/10-1 |
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| OP 2141/2003/8/9-2 Art. 24 (3) of the OECD Model Convention | OP 2141/2003/8/9-3 German tax reform 2003 | OP 2141/2003/8/9-4 The belgian corporate tax reform and the participation exemption | OP 2141/2004/10-1 The evolution of article 4(3) and its impact on the place of effective management tie breaker rule | OP 2141/2004/10-2 CFC legislation in Germany | OP 2141/2004/10-3 Taxation of capital gains in spanish tax treaties | OP 2141/2004/10-4 Italian thin capitalization rules, tax treaties and EC law |
Conclusión.
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