Klaus Vogel on double taxation conventions : a commentary to the OECD-, UN- and US model conventions for the avoidance of double taxation of income and capital with particular reference to German treaty practice
Klaus A. Vogel
Abstract
Klaus A. Vogel
Abstract
Scope of the convention definitions taxation of income taxation of capital methods for elimination of double taxation special provisions final provisions.
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Scope of the convention definitions taxation of income taxation of capital methods for elimination of double taxation special provisions final provisions.
Key concepts: German, Treaty, Double taxation, Economics, Capital (architecture), Double standard, Law and economics, Political science