Source Versus Residence

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Source Versus Residence

Source Versus Residence
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Publisher :
Total Pages : 0
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ISBN-10 : 9041127631
ISBN-13 : 9789041127631
Rating : 4/5 (631 Downloads)
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Book Synopsis Source Versus Residence by : Michael Lang

Download or read book Source Versus Residence written by Michael Lang and published by . This book was released on 2008 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book analyses the allocation rules of the OECD Model Tax Convention and its equivalents in bilateral tax treaties. The contributors examine the justification for these rules - as well as their scope - and highlight the most relevant interpretation and attendant application problems. In addition they suggest how such rules should be modified and examine possible alternatives.


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