Comparison of the OECD and ILADT Model Conventions

Journal
Schoueri, P.G. Lindenberg
Latin America; OECD
Bulletin for International Taxation 2014 (Volume 68), No. 9
FormatPDF
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40
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45
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In this article, the author compares the OECD and ILADT Model Conventions, taking into account the principles of source and residence and tax policy objectives.