1997Deventer : Kluwer eBooksRequires access

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

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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.

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OpenAlex reports 21 citations for this work. Citation counts describe recorded attention and do not establish research quality.

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Available abstract

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

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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 — Research Paper | ScholarLens