Taxing Royalties Where Value is Created: is a Redraft of the OECD Model Tax Convention Necessary?

Publikation: Wissenschaftliche Fachzeitschrift › Originalbeitrag in Fachzeitschrift

Zitat

@article{37f1baa44f0e49709998da541d645650,

title = "Taxing Royalties Where Value is Created: is a Redraft of the OECD Model Tax Convention Necessary?",

author = "Valentina Emanuele",

year = "2025",

language = "English",

volume = "29",

journal = "Florida Tax Review",

issn = "1066-3487",

publisher = "University of Florida Press",

number = "1",

}