000			02108nam a2200229 a 4500
005			20220402113104.0
008			141201s2008 xx 000 0 und d
020			_a9789041127631
040			_aMAIN
041			_aENG
082			_a343.0526 _bLAN/SOU
100			_aLang, Michael (Ed.)
245			_aSource versus residence : _bProblems arising from the allocation of taxing rights in tax treaty law and possible alternatives _cedited by Michael Lang ... [et al.].
250			_a2nd ed.
260			_aNetherlands : _bKluwer Law Int., _c2008.
300			_a361 p.
440			_a(Eucotax series on European taxation ; _nv 20)
500			_aTable 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.
650			_aTax Law.
700			_aStrainger, Claus (Ed.)
942			_cBK
999			_c9386 _d9386