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Defining the objetive scope of income tax treaties the impact of othertreaties and EC law on the concept of tax in the OECD Model Adolfo J. Martín Jiménez

Material type: Article

ArticlePublisher: 2005Subject(s): RENTA

In: Bulletin for international fiscal documentation v. 59, n. 10, 2005, p. 432-444

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		IEF	OP 323/2005/10-3 (Browse shelf)	Available		OP 323/2005/10-3

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Previous	OP 323/2004/7-5 New Zealand's international tax rules	OP 323/2005/10-1 " State of residence " may as well be " state of source "	OP 323/2005/10-2 Solving conflicts of qualification by analogous application of tax treaties	OP 323/2005/10-3 Defining the objetive scope of income tax treaties	OP 323/2005/10-4 Recent problems of definition and taxation of german permanent establishments	OP 323/2005/1-1 The judiciary and the OECD Model Tax Convention and its commentaries	OP 323/2005/11-1 Denmark	Next

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