search query: @indexterm taxation / total: 1872
reference: 447 / 1872
Author: | Engelen, F.A. Pötgens, F.P.G. |
Title: | Report on "The Application of the OECD Model Tax Convention to Partnerships" and the interpretation of tax treaties |
Journal: | European Taxation
2000 : JUL, VOL. 40:7, p. 250-269 |
Index terms: | Taxation Legislation OECD Models |
Language: | eng |
Abstract: | The article analyzes the 1999 OECD report on the title issue taking a critical look at the proposals made by the OECD Fiscal Committee. |
SCIMA