Reference : Article 11. Interest
Parts of books : Contribution to collective works
Law, criminology & political science : Tax law
Law, criminology & political science : European & international law
Article 11. Interest
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] International Tax Law ; Tax Treaties ; Cross-border interest payments ; Article 11 OECD MC ; OECD Model Tax Convention
[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.
Researchers ; Professionals ; Students

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