Report on "the application of the OECD Model tax convention to partnerships" and the interpretation of tax treaties

Journal
Engelen, F.A.; Pötgens, F.P.G.
OECD
European Taxation 2000 (Volume 40), No. 7
FormatPDF
EUR
40
| USD
45
(VAT excl.)

The authors take a critical look at the proposals made by the OECD fiscal committee in its recent partnership report