Treaty Conflicts in Categorizing Income as Business Profits Caused by Differences in Approach between Common Law and Civil Law

Guglielmo Maisto, Gilda Federico, J John F. Avery, B Luc De, E Maarten J., R Kees, G Jean Pierre Le, T Henri, M Toshio, R Sidney I., G Sanford H., K Jürgen, V Richard J., W David A., W. Bertil

Risultato della ricerca: Contributo in rivistaArticolo in rivista

Abstract

In this article, the Treaty conflicts arising from the categorization of income as business profits caused by differences in approach between common law and civil law countries are analyzed
Lingua originaleEnglish
pagine (da-a)237-248
Numero di pagine12
RivistaBULLETIN FOR INTERNATIONAL FISCAL DOCUMENTATION
Stato di pubblicazionePubblicato - 2003

Keywords

  • Tax treaty
  • common law

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