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| 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. |
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