Report on "the application of the OECD Model tax convention to partnerships" and the interpretation of tax treaties

Journal
Author
Engelen, F.A.; Pötgens, F.P.G.
Country
OECD
Published Date
Issue
European Taxation 2000 (Volume 40), No. 7
FormatPDF
EUR
45
| USD
50 (VAT excl.)

The authors take a critical look at the proposals made by the OECD fiscal committee in its recent partnership report