Art. 24(5) of the OECD Model in Relation to Intra-Group Transfers of Assets and Profits and Losses

Guglielmo Maisto

Art. 24(5) of the OECD Model in Relation to Intra-Group Transfers of Assets and Profits and Losses

Guglielmo Maisto

Università Cattolica del Sacro Cuore

Risultato della ricerca: Contributo in rivista › Articolo

Abstract

In this article Art. 24(5) of the OECD Model is studied having regard to intra-group transfers of assets and profits and losses.

Lingua originale	Inglese
pagine (da-a)	179-225
Numero di pagine	47
Rivista	World Tax Journal
Stato di pubblicazione	Pubblicato - 2011

Keywords

OECD
profit

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title = "Art. 24(5) of the OECD Model in Relation to Intra-Group Transfers of Assets and Profits and Losses",

abstract = "In this article Art. 24(5) of the OECD Model is studied having regard to intra-group transfers of assets and profits and losses.",

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author = "Guglielmo Maisto",

year = "2011",

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pages = "179--225",

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KW - profit

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JO - World Tax Journal

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Art. 24(5) of the OECD Model in Relation to Intra-Group Transfers of Assets and Profits and Losses

Abstract

Keywords

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