Shipping, inland, waterways transport and air transport (article 8 OECD model convention)

Guglielmo Maisto

Shipping, inland, waterways transport and air transport (article 8 OECD model convention)

Guglielmo Maisto

Università Cattolica del Sacro Cuore

Risultato della ricerca: Contributo in libro › Capitolo

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	Inglese
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

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title = "Shipping, inland, waterways transport and air transport (article 8 OECD model convention)",

abstract = "In this contribution, shipping and air transport provisions found in the double taxation conventions are analysed and an historical overview is also provided",

keywords = "transport, transport",

author = "Guglielmo Maisto",

year = "2008",

language = "English",

isbn = "9789041127631",

pages = "21--57",

editor = "Michael Lang and Pasquale Pistone and Joseph Schuch and Claus Staringer",

booktitle = "Source versus residence : problems arising from the allocation of taxing rights in tax treaty law and possible alternatives",

}

Shipping, inland, waterways transport and air transport (article 8 OECD model convention). / Maisto, Guglielmo.
Source versus residence : problems arising from the allocation of taxing rights in tax treaty law and possible alternatives. a cura di / Michael Lang; Pasquale Pistone; Joseph Schuch; Claus Staringer. 2008. pag. 21-57.

Risultato della ricerca: Contributo in libro › Capitolo

TY - CHAP

T1 - Shipping, inland, waterways transport and air transport (article 8 OECD model convention)

AU - Maisto, Guglielmo

PY - 2008

Y1 - 2008

N2 - In this contribution, shipping and air transport provisions found in the double taxation conventions are analysed and an historical overview is also provided

AB - In this contribution, shipping and air transport provisions found in the double taxation conventions are analysed and an historical overview is also provided

KW - transport

UR - http://hdl.handle.net/10807/23488

M3 - Chapter

SN - 9789041127631

SP - 21

EP - 57

BT - Source versus residence : problems arising from the allocation of taxing rights in tax treaty law and possible alternatives

A2 - Lang, Michael

A2 - Pistone, Pasquale

A2 - Schuch, Joseph

A2 - Staringer, Claus

ER -

Shipping, inland, waterways transport and air transport (article 8 OECD model convention)

Abstract

Keywords

Altri file e collegamenti

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