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.

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April 28, 2010 | History

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.

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Publish Date
Language
English
Pages
82

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Book Details


Table of Contents

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.

Edition Notes

Includes bibliographical references.

Published in
London, Boston
Series
IFA congress seminar series ;, 19a

Classifications

Library of Congress
K4526 .A55 1994

The Physical Object

Pagination
ix, 82 p. ;
Number of pages
82

Edition Identifiers

Open Library
OL627100M
ISBN 10
9041108718
LCCN
96227477

Work Identifiers

Work ID
OL14850811W

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