A Change of Paradigm in International Tax Law: Article 7 of Tax Treaties and the Need To Resolve the Source versus Residence Dichotomy

Journal
Bianco, J.F.; Tomazela Santos, R.
International; OECD
Bulletin for International Taxation 2016 (Volume 70), No. 3
FormatPDF
EUR
40
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45
(VAT excl.)

The authors, in this article, consider the problem of, and the potential solution to, the need to resolve the dichotomy between source and residence taxation with regard to international taxation and tax treaties.