Double taxation conventions and international tax law : a manual on the OECD model tax convention on income and on capital of 1992
Philip Baker
Abstract
Philip Baker
Abstract
Include: The text of the 1992 OECD Model Double Taxation Treaty with the official commentary.
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Include: The text of the 1992 OECD Model Double Taxation Treaty with the official commentary.
Key concepts: Convention, Double taxation, International taxation, Economics, Tax law, Income tax, Law and economics, Public economics