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Article 10. Dividends
Haslehner, Werner
2015In Reimer, Ekkehard; Rust, Alexander (Eds.) Klaus Vogel on Double Taxation Conventions
 

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Keywords :
Double Taxation Conventions; Dividend taxation; OECD Model Tax Convention; Article 10 OECD MC; Tax treaties; International tax law
Abstract :
[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.
Disciplines :
Tax law
Author, co-author :
Haslehner, Werner  ;  University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Law Research Unit
Language :
English
Title :
Article 10. Dividends
Publication date :
March 2015
Main work title :
Klaus Vogel on Double Taxation Conventions
Editor :
Reimer, Ekkehard
Rust, Alexander
Publisher :
Kluwer Law International
Edition :
4th fully revised edition
Pages :
775-873
Available on ORBilu :
since 06 March 2015

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