@article{714a5a4a966c488c97a992cd98f53503,
title = "Improving the Flexibility of Tax Treaties, Part 2 – Cross-border Tax Issues arising from Corporate Reorganizations",
abstract = "The article focuses on categorization of foreign partnerships for tax purposes and provides proposals in order to reduce categorization problems",
keywords = "tax treaties, tax treaties",
author = "Guglielmo Maisto",
year = "2002",
language = "English",
pages = "272--274",
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:
[email protected], INTERNET: http://www.ibfd.com, Fax: 011 31 20 6208626",
}