Cite
HARVARD Citation
Unknown (2016) The OECD model convention, 1998 and beyond : the concept of beneficial ownership in tax treaties : proceedings of a seminar held in London in 1998 during the 52nd Congress of the International Fiscal Association. [Online]. Place of publication not identified : Kluwer Law International. Available from: http://access.bl.uk/ark:/81055/vdc_100177899489.0x000001