Werner Christof Haslehner
Abstract
Extensive Commentary on Article 11 of the OECD Model Tax Convention, the UN Model Tax Convention and the implementation of the rule concerning the taxation of cross-border interest payments in international tax treaty practice.
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Extensive Commentary on Article 11 of the OECD Model Tax Convention, the UN Model Tax Convention and the implementation of the rule concerning the taxation of cross-border interest payments in international tax treaty practice.
Key concepts: General interest, Philosophy, Epistemology, Contemporary philosophy