Catalogue


Issues related to Article 14 of the OECD model tax convention.
imprint
Paris : Organisation for Economic Co-operation and Development, c2000.
description
45 p. ; 23 cm.
ISBN
9264176438
format(s)
Book
Holdings
More Details
imprint
Paris : Organisation for Economic Co-operation and Development, c2000.
isbn
9264176438
catalogue key
4665618
A Look Inside
Summaries
Main Description
This book recommends that Article 14 be eliminated from the OECD Model Tax Convention and describes the changes that would need to be made to the Articles and Commentary of the Model as a consequence.

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