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Tax treaties and tax avoidance the 2003 revisions to the commetary to the OECD model Brian J. Arnold

Material type: Article

ArticlePublisher: 2004Subject(s): EVASION FISCAL

In: Bulletin for international fiscal documentation v. 58, n. 6, 2004, p. 244-260

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		IEF	OP 323/2004/6-1 (Browse shelf)	Available		OP 323/2004/6-1

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Previous	OP 323/2004/5-3 The zero - rating of financial services and introduction of a reverse charge in New Zealand ( at last! )	OP 323/2004/5-4 New CFC legislation in Sweden	OP 323/2004/5-5 Singapore's 2004 budget	OP 323/2004/6-1 Tax treaties and tax avoidance	OP 323/2004/6-2 Hong Kong Court Decision in Arrowtown	OP 323/2004/6-3 Tax measures in South Africa to facilitate black economic empowerment	OP 323/2004/6-4 The far - reaching consequences of the ECJ decision in Bosal and the response of the Netherlands	Next

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