A blueprint for restructuring the OECD Model's distributive rules electrónico Kees van Raad
By: Raad, Kees Van
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Material type: 
ArticlePublisher: 2021Subject(s): MODELO DE CONVENIO OCDE | INTERPRETACION
In:
Bulletin for International Taxation v. 75, n. 10, October 2021, p. 470-476Summary: While frequent readers of tax treaty texts are used to them, the OECD Model's distributive rules (Articles 6-22) give rise to misinterpretation and misapplication by employing a combination of confusing approaches to accomplish single taxation. The author analyses the existing rules and presents a blueprint for more transparent rules.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | BIT/2021/10-1 (Browse shelf) | Available | BIT/2021/10-1 |
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Disponible únicamente en formato electrónico.
While frequent readers of tax treaty texts are used to them, the OECD Model's distributive rules (Articles 6-22) give rise to misinterpretation and misapplication by employing a combination of confusing approaches to accomplish single taxation. The author analyses the existing rules and presents a blueprint for more transparent rules.
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