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

Research output: Chapter in Book/Report/Conference proceeding › Chapter

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
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

@inbook{7167d97330d64e5f90078ef2d9429b77,

title = "The History of Article 8 of the OECD Model Treaty on Taxation of Shipping and Air Transport",

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",

keywords = "Model treaty, OECD, Model treaty, OECD",

author = "Guglielmo Maisto",

year = "2002",

language = "English",

isbn = "9789041198419",

pages = "83--110",

editor = "\{Van Raad\}, Kees",

booktitle = "International and Comparative Taxation: essays in honour of Klaus Vogel",

}

TY - CHAP

T1 - The History of Article 8 of the OECD Model Treaty on Taxation of Shipping and Air Transport

AU - Maisto, Guglielmo

PY - 2002

Y1 - 2002

N2 - In this contribution, the history of Article 8 of the OECD Model Treaty on Taxation of Shipping and Air Transport is analyzed in depth

AB - In this contribution, the history of Article 8 of the OECD Model Treaty on Taxation of Shipping and Air Transport is analyzed in depth

KW - Model treaty

KW - OECD

KW - Model treaty

KW - OECD

UR - http://hdl.handle.net/10807/23545

M3 - Chapter

SN - 9789041198419

SP - 83

EP - 110

BT - International and Comparative Taxation: essays in honour of Klaus Vogel

A2 - Van Raad, Kees

ER -