Resolution of dual residence instances in the case of companies
The application of double taxation treaties presupposes that the potential cases of dual residence have been previously resolved. For this purpose, the major model-conventions on the basis of which double taxation treaties around the globe are negotiated contain the so-called tie-breaker rule. In th...
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| Format: | Article |
| Language: | English |
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University of Belgrade, Faculty of Law, Belgrade, Serbia
2020-01-01
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| Series: | Anali Pravnog Fakulteta u Beogradu |
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| Online Access: | https://scindeks-clanci.ceon.rs/data/pdf/0003-2565/2020/0003-25652004111Q.pdf |