@article{4fbc954299b240969af03ed4017a55a3,
title = "Treaty Conflicts in Categorizing Income as Business Profits Caused by Differences in Approach between Common Law and Civil Law",
abstract = "In this article, the Treaty conflicts arising from the categorization of income as business profits caused by differences in approach between common law and civil law countries are analyzed",
keywords = "Tax treaty, common law, Tax treaty, common law",
author = "Guglielmo Maisto and {John F. Avery}, J and {Luc De}, B and {Maarten J.}, E and R Kees and {Jean Pierre Le}, G and T Henri and M Toshio and {Sidney I.}, R and {Sanford H.}, G and K J{\"u}rgen and Gilda Federico and {Richard J.}, V and {David A.}, W and W. Bertil",
year = "2003",
language = "English",
pages = "237--248",
journal = "BULLETIN FOR INTERNATIONAL FISCAL DOCUMENTATION",
issn = "0007-4624",
publisher = "International Bureau of Fiscal Documentation - IBFD Publications BV:HJE Wenckebachweg 210, 1096 AS Amsterdam Netherlands:011 31 20 5540100, EMAIL: info@ibfd.com, INTERNET: http://www.ibfd.com, Fax: 011 31 20 6208626",
}