The Application of the OECD Model Tax Convention to Partnerships

The Application of the OECD Model Tax Convention to Partnerships

The application of tax treaties to cases involving partnerships raises a number of complex issues. When is a partnership entitled to the benefits of a tax convention? What happens when the residence and source States apply different articles of the Convention on the basis of differences in their dom...

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Detalles Bibliográficos
Autor principal: Organisation for Economic Co-operation and Development.
Autores Corporativos: Organisation for Economic Co-operation and Development (-), Organisation for Economic Co operation and Development Content Provider (content provider), Organisation for Economic Co-operation and Development Content Provider
Formato: Libro electrónico
Idioma:Inglés
Publicado: Paris : OECD Publishing 1999.
Colección:Issues in International Taxation, no.6.
Materias:
Taxation
Industry and Services
Partnership > Taxation
Double taxation
Law, Politics & Government
Law, General & Comparative
Ver en Biblioteca Universitat Ramon Llull:https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009705082406719

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