2008 OECD Model: Conflicts of Qualification and Double Non-Taxation - The 2008 Update of the OECD Model modified Para. 32.6 of the Commentary on Art. 23 (Elimination of double taxation). Para. 32.6 was added in 2000 and deals with double non-taxation arising from conflicts of qualification. The changes to Para. 32.6, although minor, deserve careful analysis because the issue of qualification ...
| Year of publication: |
2009
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|---|---|
| Authors: | Lang, Michael |
| Published in: |
Bulletin for international taxation. - Amsterdam, ISSN 0007-4624, ZDB-ID 22171599. - Vol. 63.2009, 5-6, p. 204-207
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