Research Catalog

The OECD model convention-1998 and beyond : the concept of beneficial ownership in tax treaties : proceedings of a seminar held in London, in 1998 during the 52nd Congress of the International Fiscal Association.

Title
The OECD model convention-1998 and beyond : the concept of beneficial ownership in tax treaties : proceedings of a seminar held in London, in 1998 during the 52nd Congress of the International Fiscal Association.
Publication
The Hague ; Boston : Kluwer Law International, c2000.

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TextRequest in advance K4474.8 .O54x 2000Off-site

Details

Additional Authors
  • Vogel, Klaus, 1930-2007
  • International Fiscal Association. Congress (52nd : 1998 : London, England)
Summary
Proceedings of a seminar held in London in 1998 during the 52nd congress of the International Fiscal Association.
Series Statement
IFA Congress seminar series ; 23a
Uniform Title
IFA congress seminar series 23a.
Subject
  • Double taxation > Treaties > Congresses
  • Tax administration and procedure > International cooperation > Congresses
Genre/Form
  • Conference papers and proceedings
  • Conference papers and proceedings.
Processing Action (note)
  • committed to retain
Contents
Welcome to the congress participants / Klaus Vogel -- The current programme of the OECD's committee on fiscal affairs / Hugh J. Ault -- OECD work on tax treaties / Daniel Lüthi -- The concept of beneficial ownership in tax treaties / Joni L. Walser -- The characterization of retirement income in tax treaties / Hans Mooij.
ISBN
9041114270
OCLC
  • 45406713
  • SCSB-10179406
Owning Institutions
Harvard Library