Image of The Missing Keystone of Income Tax Treaties

Book

The Missing Keystone of Income Tax Treaties



This thesis reveals a fundamental flaw in the OECD Model, namely that it pays no attention to the person who is liable to tax in respect of the income for which treaty benefits are claimed. This ?


Availability

No copy data


Detail Information

Call Number
17 MIS joa
Publisher IBFD Publications : Netherlands.,
Collation
xiv, 434p, 24cm
Language
English
Classification
17 MIS joa
ISBN/ISSN
978-90-8722-123-2
Edition
IBFD Doctoral Series 23
Subject(s)