Article 3(2) of the OECD and UN Models electrónico an international view Jonathan Schwarz
By: Schwarz, Jonathan
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Material type: 
ArticlePublisher: 2021Subject(s): MODELO DE CONVENIO OCDE | INTERPRETACION | FISCALIDAD INTERNACIONAL | REINO UNIDO | JURISPRUDENCIA
In:
Bulletin for International Taxation v. 75, n. 1, 2021 Summary: In this article, Jonathan Schwarz sets outs views for an international interpretation of article 3(2) (General definitions) of the OECD Model by reference to the UK judicial decision in Fowler v. HMRC, in response to those expressed by John Avery Jones.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | BIT/2021/1-3 (Browse shelf) | Available | BIT/2021/1-3 |
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Disponible únicamente en formato electrónico.
Resumen.
In this article, Jonathan Schwarz sets outs views for an international interpretation of article 3(2) (General definitions) of the OECD Model by reference to the UK judicial decision in Fowler v. HMRC, in response to those expressed by John Avery Jones.
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