Ändringen av artikel 7 i OECD:s modellavtal : En komparativ studie
States have sovereignty in deciding how to tax business profits. If two states wish to tax the same profit that belongs to the same taxpayer, double taxation will arise. The increasing number of multinational companies gives rise to double taxation problems and the states have to co-operate to find...
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| Format: | Others |
| Language: | Swedish |
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Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Rättsvetenskap
2010
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| Online Access: | http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-12564 |