Issues in International Taxation the Application of the OECD Model Tax Convention to Partnerships by Oecd Publishing

Issues in International Taxation the Application of the OECD Model Tax Convention to Partnerships

Etudes Romanes de Lund,

Oecd Publishing

132 pages • missing pub info (editions)

nonfiction business economics challenging informative medium-paced
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Description

The application of tax treaties to cases involving partnerships raises a number of complex issues. When is a partnership entitled to the benefits of a tax convention? What happens when the residence and source States apply different articles of th...

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