What can trade teach tax? : examining reform options for Art. 24 ; (non-discrimination) of the OECD model
Year of publication: |
2010
|
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Authors: | Cockfield, Arthur J. ; Arnold, Brian J. |
Published in: |
World tax journal : WTJ. - Amsterdam : IBFD, ISSN 1878-4917, ZDB-ID 2520826-3. - Vol. 2.2010, 2, p. 139-153
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Subject: | Steuergerechtigkeit | Tax fairness | Internationales Steuerrecht | International tax law | Handelsabkommen | Trade agreement | OECD-Staaten | OECD countries |
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