International - Article 19(2): The Complexity of the OECD Model Can Be Reduced - The OECD Model Tax Convention contains a complex system for allocating taxing rights between the residence state and the source state. Technically, it would be possible to reduce the number of rules dramatically, but the acceptance of the OECD Model depends to a certain extent on some complexity. The disadvantages of ...
| Year of publication: |
2007
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| Authors: | Lang, Michael |
| Published in: |
Bulletin for international taxation. - Amsterdam, ISSN 0007-4624, ZDB-ID 22171599. - Vol. 61.2007, 1, p. 17-22
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