@article{567bf55f4ed34be596f294fd41446c9c,
title = "The Definition of Dividend in the Double Taxation Relief Article",
abstract = "In this article, special attention is devoted to the definition of the term “dividend” as found in provisions dealing with double taxation relief",
keywords = "dividend, double taxation, dividend, double taxation",
author = "Guglielmo Maisto and {Avery Jones John}, F and {De Broe}, L and {Ellis Maarten}, J and {Van Raad}, K and P Fontaneau and {Fonteneau Pierre}, M and R Lenz and H Torrione and T Miyatake and {Roberts Sidney}, I and {Goldeberg Sanford}, H and J Strobl and J Killius and V Uckmar and F Giuliani and {Vann Richard}, J and D. Ward",
year = "1999",
language = "English",
pages = "163--173",
journal = "British Tax Review",
issn = "0007-1870",
publisher = "Thomson Reuters",
}