Article 11. Interest

Reference : Article 11. Interest


	Document type :	Parts of books : Contribution to collective works
	Discipline(s) :	Law, criminology & political science : Tax law Law, criminology & political science : European & international law
	To cite this reference:	http://hdl.handle.net/10993/20287

Title :	Article 11. Interest
Language :	English
Author, co-author :	Haslehner, Werner [University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Law Research Unit >]
Publication date :	Mar-2015
Edition :	4th fully revised edition
Main document title :	Klaus Vogel on Double Taxation Conventions
Editor :	Reimer, Ekkehard
	Rust, Alexander
Publisher :	Kluwer Law International
Pages :	875-954
Peer reviewed :	No
Keywords :	[en] International Tax Law ; Tax Treaties ; Cross-border interest payments ; Article 11 OECD MC ; OECD Model Tax Convention
Abstract :	[en] Extensive Commentary on Article 11 of the OECD Model Tax Convention, the UN Model Tax Convention and the implementation of the rule concerning the taxation of cross-border interest payments in international tax treaty practice.
Target :	Researchers ; Professionals ; Students
Permalink :	http://hdl.handle.net/10993/20287

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