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The 2017 Change to Article 3(2) of the OECD Model Comments on Professor Alexander Rust’s Presentation Jacques Sasseville

Material type: Article

In: Bulletin for International Taxation Vol. 74, nº 4/5 special issue 2020, p. 282-285

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Item type	Current location	Home library	Call number	Vol info	Status	Date due	Barcode
Artículos	IEF	IEF	BIT/2020/4/5-12 (Browse shelf)	2020, Vol. 74, nº 4/5 special issue	Available		BIT/2020/4/5-12

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Previous	BIT/2020/4/5-1 Foreword: Tax Treaty Interpretation after BEPS	BIT/2020/4/5-10 The Signalling Function of Article 29(9) of the OECD Model	BIT/2020/4/5-11 Unlimited Adjustments	BIT/2020/4/5-12 The 2017 Change to Article 3(2) of the OECD Model	BIT/2020/4/5-13 Interpreting European Law in the Light of the OECD/G20 Base Erosion and Profit Shifting Action Plan	BIT/2020/4/5-14 The Interaction of Domestic Anti-Avoidance Rules with Tax Treaties in the Post-BEPS and Digitalized World	BIT/2020/4/5-2 Role of the Preamble for the Interpretation of Old and New Tax Treaties and on the Policy of the Prevention of Treaty Abuse	Next

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