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These proceedings of "The OECD Model Convention 1994 and Beyond" held in Toronto open with a report on OECD work relating to the Convention and its Official Commentary. They discuss the necessity and possibility of adapting Article 10 of that model to tax systems with corporate tax integration.

About the book

Full name IFA: International Taxation Of Dividends Reconsidered In Light Of Corporate Tax Integration
Language English
Binding Book - Paperback
Date of issue 1995
Number of pages 96
EAN 9789041108715
ISBN 9789041108715
Libristo code 09011246
Weight 145
Dimensions 156 x 234 x 5
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