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Revised OECD - TAG definition of place of effective management in treatytie - breaker rule L. Hinnekens

Material type: Article

In: Intertax vol. 31, n. 10, october 2003, p. 314-319

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		IEF	OP 2141/2003/10-1 (Browse shelf)	Available		OP 2141/2003/10-1

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Previous	OP 2141/2002/8/9-2 The reform of the Italian tax system	OP 2141/2002/8/9-3 Limits on the use of low - tax regimes by multinational businesses - Belgian report	OP 2141/2002/8/9-4 Luxembourg tax reform acts of 21 december 2001 - international aspects for corporations and businesses	OP 2141/2003/10-1 Revised OECD - TAG definition of place of effective management in treatytie - breaker rule	OP 2141/2003/10-2 Treaty non - discrimination clauses in group consolidation situations	OP 2141/2003/10-3 Tax offences	OP 2141/2003/10-4 The concept of group taxation	Next

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