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 language | English |
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Title of host publication | International and Comparative Taxation: essays in honour of Klaus Vogel |
Editors | Kees Van Raad |
Pages | 83-110 |
Number of pages | 28 |
Publication status | Published - 2002 |
Keywords
- Model treaty
- OECD