Comparison of the OECD and ILADT Model Conventions

Journal
Author
Schoueri, P.G. Lindenberg
Country
Latin America; OECD
Published Date
Issue
Bulletin for International Taxation 2014 (Volume 68), No. 9
FormatPDF
EUR
45
| USD
50 (VAT excl.)

In this article, the author compares the OECD and ILADT Model Conventions, taking into account the principles of source and residence and tax policy objectives.