Double Taxation Conventions; Dividend taxation; OECD Model Tax Convention; Article 10 OECD MC; Tax treaties; International tax law
Abstract :
[en] Extensive commentary on Article 10 of the OECD Model Tax Convention, the UN model tax convention and the implementation of the rule concerning the taxation of cross-border dividends in international tax treaty practice.
Disciplines :
Tax law
Author, co-author :
Haslehner, Werner ; University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Law Research Unit