search query: @indexterm TREATIES / total: 16
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| Author: | |
| Title: | Tax treaty problems relating to source |
| Journal: | European Taxation
1998 : MAR, VOL. 38:3, p. 78-93 |
| Index terms: | TREATIES OECD LEGISLATION |
| Language: | eng |
| Abstract: | In the article, there is the relevance of source considered in relation to taxing rights under the OECD Model Tax Convention (part 1). Also, double taxation relief articles, not based on the Model, are dealt with (part 2). The issues are dealt with also on country level. |
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