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International tax implications of tradable allowances
Csikós, Katalin
- In:
European taxation : official journal of the …
47
(
2007
)
3
,
pp. 135-143
Persistent link: https://www.econbiz.de/10003449028
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International - International Tax Implications of Tradable Allowances - This article focuses on the international tax aspects of tradable allowances, in particular the application of the distributive rules of the OECD Model Convention. As most of the identified problems emerge in the domestic context, the tax, accounting and legal treatment of the allowances in Hungary, the United Kingdom and the ...
Csikós, Katalin
- In:
European taxation : official journal of the …
47
(
2007
)
3
,
pp. 135
Persistent link: https://www.econbiz.de/10007771086
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