International: The OECD approach to partnerships - some critical remarks

• Autores: Raffaele Russo
• Localización: European taxation, ISSN 0014-3138, Vol. 43, Nº. 4, 2003, págs. 123-128
• Idioma: inglés
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• Resumen

  • The OECD's approach to partnerships, outlined in its 1999 report and incorporated into the 2000 OECD Model Convention Commentary, is examined.