2002 reports related to the OECD model tax convention. Number 8.

This publication includes three recent reports of the Committee on Fiscal Affairs that resulted in changes to the OECD Model Tax Convention on Income and Capital. The first considers how to address situations where it would seem inappropriate to grant the benefits of tax treaties. The second examine...

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Format: Electrònic eBook
Idioma:anglès
Publicat: Paris, France : OECD, [2003]
Col·lecció:Issues in international taxation.
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