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A comparative analysis of Article 10(5) of OECD Model as implemeted in tax treaties and relevant case law Davide Alberto De Santis Electrónico

By: De Santis, Davide Alberto.
Material type: ArticleArticlePublisher: 2013Subject(s): DIVIDENDOS | BENEFICIOS | RENTAS EXTRANJERAS | IMPUESTOS | FISCALIDAD INTERNACIONAL | ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO In: Bulletin for International Taxation v. 67, n. 4/5, April/May 2013
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