This is an interim version of our Electronic Legal Deposit Catalogue-eJournals and eBooks while we continue to recover from a cyber-attack.
International taxation of dividends reconsidered in light of corporate tax integration : proceedings of a seminar organised jointly with the OECD in Toronto in 1994 during the 48th Congress of the International Fiscal Association.: proceedings of a seminar organised jointly with the OECD in Toronto in 1994 during the 48th Congress of the International Fiscal Association. (2016)
Record Type:
Book
Title:
International taxation of dividends reconsidered in light of corporate tax integration : proceedings of a seminar organised jointly with the OECD in Toronto in 1994 during the 48th Congress of the International Fiscal Association.: proceedings of a seminar organised jointly with the OECD in Toronto in 1994 during the 48th Congress of the International Fiscal Association. (2016)
Main Title:
International taxation of dividends reconsidered in light of corporate tax integration : proceedings of a seminar organised jointly with the OECD in Toronto in 1994 during the 48th Congress of the International Fiscal Association.
Introductory notes / Kaus Vogel -- Amending the OECD model treaty and commentary in response to corporate tax integration / Richard L. Doernberg -- Article 10 of the OECD model tax convention and the different approaches to integration / Jacques Sasseville -- In a world where classical and integration systems co-exist, Article 10 OECD model should not disregard the underlying corporation income tax / Kees van Raad -- An optimum form of Article 10 of the OECD model / David Williams -- Summary of proceedings / J.B. Bracewell-Milnes.
Legal Deposit; Only available on premises controlled by the deposit library and to one user at any one time; The Legal Deposit Libraries (Non-Print Works) Regulations (UK).
Access Usage:
Restricted: Printing from this resource is governed by The Legal Deposit Libraries (Non-Print Works) Regulations (UK) and UK copyright law currently in force.