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Materials on International, TP and EU Tax Law Vol. A 2020 - 2021

Raad, C. van

9789082585452 - Materials on International, TP and EU Tax Law Vol. A 2020 - 2021
2e hands

Artikelomschrijving

Volume A focuses on international tax law materials. On the basis of the 2017 version of the OECD Model Convention comparisons are included with the 1963 OECD Draft Convention, the 2017 UN Model and the 2016 US Model.

The OECD Model itself, the introduction to this Model and the OECD Commentary are presented in a way in which the successive changes, additions and deletions that were made to the 1977 text in 1992, 1994, 1995, 1997, 2000, 2003, 2005, 2008, 2010, 2014 and 2017 can be readily identified.

Specificaties

Auteur Raad, C. van
ISBN/EAN 9789082585452
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Artikelomschrijving

Volume A focuses on international tax law materials. On the basis of the 2017 version of the OECD Model Convention comparisons are included with the 1963 OECD Draft Convention, the 2017 UN Model and the 2016 US Model.

The OECD Model itself, the introduction to this Model and the OECD Commentary are presented in a way in which the successive changes, additions and deletions that were made to the 1977 text in 1992, 1994, 1995, 1997, 2000, 2003, 2005, 2008, 2010, 2014 and 2017 can be readily identified.

Specificaties

Auteur Raad, C. van
ISBN/EAN 9789082585452