The History of Article 8 of the OECD Model Treaty on Taxation of Shipping and Air Transport

Guglielmo Maisto

Research output: Chapter in Book/Report/Conference proceedingChapter

Abstract

In this contribution, the history of Article 8 of the OECD Model Treaty on Taxation of Shipping and Air Transport is analyzed in depth
Original languageEnglish
Title of host publicationInternational and Comparative Taxation: essays in honour of Klaus Vogel
EditorsKees Van Raad
Pages83-110
Number of pages28
Publication statusPublished - 2002

Keywords

  • Model treaty
  • OECD

Fingerprint

Dive into the research topics of 'The History of Article 8 of the OECD Model Treaty on Taxation of Shipping and Air Transport'. Together they form a unique fingerprint.

Cite this