Law, criminology & political science : Tax law Law, criminology & political science : European & international law
http://hdl.handle.net/10993/20287
Article 11. Interest
English
Haslehner, Werner[University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Law Research Unit >]
Mar-2015
4th fully revised edition
Klaus Vogel on Double Taxation Conventions
Reimer, Ekkehard
Rust, Alexander
Kluwer Law International
875-954
No
[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.