Tax Treaty Case Law Around the Globe - 2011
edited by Michael Lang ... [et al.].
- Netherlands : Kluwer Law, 2012.
- 514 p.
Table of Contents:
Chapter 1. Personal and substantive scope (Art 1, 2 and 4 OECD Model)
Chapter 2. Permanent Establishments (Art 5 OECD Model)
Chapter 3. Business Profits (Art 7 OECD Model)
Chapter 4. Transfer Pricing (Art 9 OECD Model)
Chapter 5. Dividend, Interest, Royalties, Capital Gains (Art 10, 11, 12 and 13 OECD Model)
Chapter 6. Employment Income (Art 15, 18 and 19 OECD Model), Director's Fees, Artistes and Sportsmen, Students and other Income (Art 16, 17, 20, 21 OECD Model Convention)
Chapter 7. Methods of Avoid Double Taxation (Art 23 OECD Model)
Chapter 8. Non-Discrimination, mutual agreement and mutual assistance (Art 24, 25, 26 and 27 OECD Model)
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Tax Law.
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