Abstract
This book analyses the OECD and UN Models by examining the provisions included in the Models, as well as their impact and relevance.
Original language | English |
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Title of host publication | The UN Model Convention and its Relevance for the Global Tax Treaty Network |
Editors | Lang / Rust / Schuch / Staringer |
Place of Publication | Amsterdam |
Publisher | IBFD |
Pages | 209 - 257 |
ISBN (Print) | 978-90-8722-425-7 |
Publication status | Published - 2017 |