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1 Ergebnisse
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Cross Border Tax Avoidance: Applying the 2003 OECD Commenta..:
Elliffe, Craig
British Tax Review, Issue 3, p. 307, 2012, 27 pages. , 2012
Link:
https://ssrn.com/abstract=2120834
RT Journal T1
Cross Border Tax Avoidance: Applying the 2003 OECD Commentary to Pre-2003 Treaties
UL https://suche.suub.uni-bremen.de/peid=ssrn-2120834&Exemplar=1&LAN=DE A1 Elliffe, Craig YR 2012 K1 anti-avoidance rules K1 tax treaties K1 2003 Commentary K1 Article 1 K1 interpretation of tax treaties K1 use of Commentaries JF British Tax Review, Issue 3, p. 307, 2012, 27 pages LK http://dx.doi.org/https://ssrn.com/abstract=2120834 DO https://ssrn.com/abstract=2120834 SF ELIB - SuUB Bremen
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