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TAX TREATY MONITOR - CFC REGULATIONS AND DOUBLE TAXATION TREATIES - The Supreme Administrative Court of Finland and the Conseil d'Etat (Supreme Administrative Court) of France rece...
Lang, Michael - In: Bulletin for international fiscal documentation : … 57 (2003) 2, pp. 51-58
Persistent link: https://www.econbiz.de/10006171200
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TAX TREATY MONITOR - TAXATION OF INCOME IN THE HANDS OF DIFFERENT TAXPAYERS FROM THE VIEWPOINT OF TAX TREATY LAW
Lang, Michael - In: Bulletin for international fiscal documentation : … 55 (2001) 12, pp. 596-600
Persistent link: https://www.econbiz.de/10006177658
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TAX TREATY MONITOR - "TAXES COVERED" -- WHAT IS A "TAX" ACCORDING TO ARTICLE 2 OF THE OECD MODEL? Art. 2 (Taxes covered) of the OECD Model Tax Convention on Income and on Capital c...
Lang, Michael - In: Bulletin for international fiscal documentation : … 59 (2005) 6, pp. 216-224
Persistent link: https://www.econbiz.de/10006161233