TY  - BOOK
AU  - Lang, Michael (Ed.)
AU  - Strainger, Claus (Ed.)
TI  - Source versus residence: Problems arising from the allocation of taxing rights in tax treaty law and possible alternatives
SN  - 9789041127631
U1  - 343.0526          
PY  - 2008///
CY  - Netherlands
PB  - Kluwer Law Int.
KW  - Tax Law
N1  - 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
ER  -