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Article 1 of the OECD model historical background and issues surrounding it P. Johann Hattingh

Material type: Article

ArticlePublisher: 2003Subject(s): DOBLE IMPOSICION

In: Bulletin for international fiscal documentation, vol.57, nº 5, 2003 p. 215-221

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Item type	Current location	Home library	Call number	Status	Date due	Barcode
		IEF	OP 323/2003/5-4 (Browse shelf)	Available		OP 323/2003/5-4

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Previous	OP 323/2003/5-1 Conflicts of qualification	OP 323/2003/5-2 Summary of procedings of an invitational seminar on the taxation of business profits under tax treaties	OP 323/2003/5-3 The fictitious permanent establishment offshore in Dutch domestic and treaty law	OP 323/2003/5-4 Article 1 of the OECD model	OP 323/2003/5-5 Tax avoidance and the courts	OP 323/2003/6-1 Treaty conflicts in categorizing income as business profits causes by differences in approach between common law and civil law	OP 323/2003/6-2 E - commerce taxation in Canada	Next

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