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Limitations to the cross - border taxation of artistes and sportmen under the look - through approach in article 17(1) of the OECD Model Convention (part 1) Angel J. Juárez

By: Juárez, Ángel J.
Material type: ArticleArticlePublisher: 2003Subject(s): IMPUESTOS | ARTISTAS | DEPORTISTAS | DOBLE IMPOSICION | FISCALIDAD INTERNACIONAL In: European taxation vol. 43, n. 11, 2003, p. 409-419
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OP 333/2003/11-3 (Browse shelf) Available OP 333/2003/11-3

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