Article 10(3) of the OECD Model and borderline cases of corporate distributions

Journal

Author

Giuliani, F.M.

Country

OECD

Published Date

1 January 2002

Issue

Bulletin for International Taxation 2002 (Volume 56), No. 1

Analyses the definition of the term "dividends" as contained in Article 10(3) of the OECD Model Tax Convention.