Source versus residence : Problems arising from the allocation of taxing rights in tax treaty law and possible alternatives
edited by Michael Lang ... [et al.].
- 2nd ed.
- Netherlands : Kluwer Law Int., 2008.
- 361 p.
- (Eucotax series on European taxation ; v 20) .
Table of contents: Chapter 1. Income from immovable property (Article 6 OECD Model Convention) Chapter 2. Business profits (Article 7 OECD Model Convention) Chapter 3. Shipping, inland waterways transport and air transport (Article 8 OECD Model Convention) Chapter 4. Notes on Guglielmo Maisto's paper on Article 8 OECD Model Convention Chapter 5. Dividends (Article 10 OECD Model Convention) Chapter 6. Discussion of Stef van Weeghel's paper on Article 10 OECD Model Convention Chapter 7. Interest (Article 11 OECD Model Convention) Chapter 8. Royalties (Article 13 OECD Model Convention) Chapter 9. Capital gains (Article 13 OECD Model Convention) Chapter 10. Discussion of Stefano Simontacchi's paper on Article 13 OECD Model Convention Chapter 11. Imcome from employment (Article 15 OECD Model Convention) Chapter 12. Directors' fees (Article 16 OECD Model Convention) Chapter 13. Artistes and sportsmen (Article 17 OECD Model Convention) Chapter 14. Discussion of Daniel Sandler's paper on Article 17 OECD Model Convention Chapter 15. Pensions (Article 18 OECD Model Convention) Chapter 16. Government service (Article 19 OECD Model Convention) Chapter 17. Students (Article 20 OECD Model Convention) Chapter 18. Other income (Article 21 OECD Model Convention) Chapter 19. Discussion of Alexander Rust's paper on Article 21 OECD Model Convention Index.