Double Taxation Conventions; Dividend taxation; OECD Model Tax Convention; Article 10 OECD MC; Tax treaties; International tax law
Résumé :
[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 :
Droit fiscal
Auteur, co-auteur :
HASLEHNER, Werner ; University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Law Research Unit
