OECD: Report on "the application of the OECD Model tax convention to partnerships" and the interpretation of tax treaties

• Autores: Frank Engelen, F.P.G. Pötgens
• Localización: European taxation, ISSN 0014-3138, Vol. 40, Nº. 7, 2000, págs. 250-269
• Idioma: inglés
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• Resumen

  • The authors take a critical look at the proposals made by the OECD fiscal committee in its recent partnership report