International: Characterization of fictitious income under OECD-patterned tax treaties

• Autores: Peter Wattel, Otto Marres
• Localización: European taxation, ISSN 0014-3138, Vol. 43, Nº. 3, 2003, págs. 66-79
• Idioma: inglés
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• Dialnet Métricas: 1 Cita
• Resumen

  • Discussion of circumstances in which fictitious income may fall under the income allocation provisions (Arts. 6-20) of an OECD Model-type tax treaty, the "other income" provision (Art. 21 OECD Model), or outside the scope of the treaty entirely.