000 01188nam a2200193 a 4500
005 20220331114353.0
008 141201s2012 xx 000 0 und d
020 _a9789041138767
040 _aMAIN
041 _aENG
082 _a343.05267
_bLAN/TAX
245 _aTax Treaty Case Law Around the Globe - 2011
_cedited by Michael Lang ... [et al.].
260 _aNetherlands :
_bKluwer Law,
_c2012.
300 _a514 p.
500 _aTable 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)
650 _aTax Law.
700 _aLang, Michael (Ed.)
942 _cBK
999 _c11508
_d11508