Samenvatting
Summary and Application of the Distributive Rules OECD Model Tax Convention 2017
- Instelling
- Maastricht University (UM)
This is a personal study guide I made for the fast application of distributive rules of the OECD Model Tax Convention 2017 during the exam. It contains explanations and essential elements to consider from Article 1 to Article 13. The summary contains references to OECD commentary, and specific elem...
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