These proceedings of "The OECD Model Convention 1994 and Beyond" held in Toronto open with a report on OECD work relating to the Convention and its Official Commentary. They discuss the necessity and possibility of adapting Article 10 of that model to tax systems with corporate tax integration.
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Kartoniert / Broschiert. Condition: New. InhaltsverzeichnisAmending the OECD Model Treaty and Commentary in response to corporate tax integration Article 10 of the OECD Model Tax Convention and the different approaches to integration in a world where classical and integration. Seller Inventory # 599118089
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