International Tax Law; Tax Treaties; Cross-border interest payments; Article 11 OECD MC; OECD Model Tax Convention
Résumé :
[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.
Disciplines :
Droit fiscal Droit européen & international
Auteur, co-auteur :
HASLEHNER, Werner ; University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Law Research Unit
