Abstract
In this contribution, shipping and air transport provisions found in the double taxation conventions are analysed and an historical overview is also provided
| Lingua originale | English |
|---|---|
| Titolo della pubblicazione ospite | Source versus residence : problems arising from the allocation of taxing rights in tax treaty law and possible alternatives |
| Editor | Michael Lang, Pasquale Pistone, Joseph Schuch, Claus Staringer |
| Pagine | 21-57 |
| Numero di pagine | 37 |
| Stato di pubblicazione | Pubblicato - 2008 |
Keywords
- transport