Reference : Article 10. Dividends
Parts of books : Contribution to collective works
Law, criminology & political science : Tax law
Article 10. Dividends
Haslehner, Werner mailto [University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Law Research Unit >]
4th fully revised edition
Klaus Vogel on Double Taxation Conventions
Reimer, Ekkehard
Rust, Alexander
Kluwer Law International
[en] Double Taxation Conventions ; Dividend taxation ; OECD Model Tax Convention ; Article 10 OECD MC ; Tax treaties ; International tax law
[en] Extensive commentary on Article 10 of the OECD Model Tax Convention, the UN model tax convention and the implementation of the rule concerning the taxation of cross-border dividends in international tax treaty practice.
Researchers ; Professionals ; Students

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