International double taxation

Bibliographic Details
Main Author: Rasmussen, Mogens (Author)
Corporate Author: Organisation for Economic Co-operation and Development
Format: Book
Language:English
Published: Netherlands : Wolters Kluwer Law and business International , c2011
Subjects:
Table of Contents:
  • 1.Introduction
  • 2. The OECD Model convention
  • 3.The UN Model
  • 4.Provisions which are not included in the Model Conventions
  • 5.Agreements containing a single provision concerning 'exchange of information'
  • 6.New wording of Articles 7 in the 2010-update of the Model Convention
  • 7.Changes in the commentaries in the 2010-update of the Model Convention