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.
Disciplines :
Tax law European & international law
Author, co-author :
HASLEHNER, Werner ; University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Law Research Unit