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Taxation of gains from the alienation of a partnership interest under the OECD model Dietmar Aigner and Hans -Jörgen Aigner

Material type: Article

In: Bulletin for international fiscal documentation, v.55, nº 12, 2001 p. 608-613

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		IEF	OP 323/2001/12-3 (Browse shelf)	Available		OP 323/2001/12-3

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Previous	OP 323/2001/11-5 Tax aspects of structuring and disposing of investments in Mexico	OP 323/2001/12-1 Taxation of income in the hands of different taxpayers from the viewpoint of tax treaty law	OP 323/2001/12-2 Developing countries and the removal of article 14 from the OECD model	OP 323/2001/12-3 Taxation of gains from the alienation of a partnership interest under the OECD model	OP 323/2001/12-4 The new advance pricing agreement and advance tax ruling practice in theNetherlands	OP 323/2001/12-5 Singapore's second off - budget measures to tackle the economic downturn	OP 323/2001/2 The Foreing Income Exemption in Spain and the Canary Islands Special Zone	Next

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