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Previous	OP 323/1999/10 International tax issues relating to non - profit organizations and their supporters	op 323/1999/12 Exchange of information under article 26 of the UN Model Tax Convention"	OP 323/1999/3-1 Whether the definition of dividend limited to the dividend article applies to the double taxation relief article granting underlying credit	OP 323/1999/3-2 Revised swiss anti treaty shopping rules	OP 323/1999/3-3 Canadian taxation of trusts and their beneficiaries	OP 323/1999/5 New Zealand trust taxation: the domestic rules	OP 323/1999/7-1 Transfer pricing and electronic commerce	Next

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Biblioteca del Instituto de Estudios Fiscales

Revised swiss anti treaty shopping rules