Business, Management and Accounting
6 years ago

New global tax treaties set to reshape international income regulations.

1 view
International Journal of Legal Information
Model Income Tax Treaties. A comparative presentation of the texts of the model double taxation conventions on income and capital of the OECD (1963 and 1977), United Nations (1980), and United States
Marie-Louise H. Bernal

Paper Summary

The article compares different model income tax treaties from the OECD, United Nations, and United States.

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