The Substantive Scope of Double Tax Treaties - a Study of Article 2 of the OECD Model Conventions
Tax treaty protection from international double taxation only goes as far as the treaty's substantive scope. Nations worldwide have adopted the text of Article 2 of the OECD Model Double Taxation Conventions (headed Taxes covered) in concluding bilateral treaties to prevent double taxation in t...
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| Format: | Others |
| Language: | en |
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2010
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| Online Access: | http://epub.wu.ac.at/2019/1/Brandstetter.pdf |