Source Versus Residence
| Author | : Michael Lang |
| Publisher | : |
| Total Pages | : 0 |
| Release | : 2008 |
| ISBN-10 | : 9041127631 |
| ISBN-13 | : 9789041127631 |
| Rating | : 4/5 (631 Downloads) |
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.
