TAX TREATY MONITOR - "STATE OF RESIDENCE" MAY AS WELL BE "STATE OF SOURCE" -- THERE IS NO CONTRADICTION - The term "state of source" is used often and as a matter of course in talking about tax treaties and seems to be indispensable for rulings and discussions on double taxation. Thus, it is surprising that the OECD Model Tax Convention on Income and on Capital does not know the term. Its ...
Year of publication: |
2005
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Authors: | Vogel, Klaus |
Published in: |
Bulletin for international fiscal documentation : publication of the International Bureau of Fiscal Documentation ; official organ of the International Fiscal Association (IFA). - Amsterdam, ISSN 0007-4624, ZDB-ID 2149795. - Vol. 59.2005, 10, p. 420-423
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