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The definitions of dividends and interest contained in the OECD Model, actual treaties and the German model Sven - Eric Bärsch

By: Bärsch, Sven Eric.
Material type: ArticleArticlePublisher: 2014Subject(s): DIVIDENDOS | IMPUESTOS | FISCALIDAD INTERNACIONAL In: Intertax v. 42, n. 6/7, June/July 2014, p. 433-444
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OP 2141/2014/6/7-5 (Browse shelf) Available OP 2141/2014/6/7-5

Accesible también en línea a través de la Biblioteca del Insituto de Estudios Fiscales. Conclusión. Resumen.

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