The Beneficial Ownership Requirement Under Art. 10 (dividends), 11 (interest) and 12 (royalties) of the OECD Model Tax Convention: the Case of Conduit Companies

Details

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State: Public
Version: Final published version
License: Not specified
Serval ID
serval:BIB_010ECBEBD680
Type
A part of a book
Publication sub-type
Chapter: chapter ou part
Collection
Publications
Institution
Title
The Beneficial Ownership Requirement Under Art. 10 (dividends), 11 (interest) and 12 (royalties) of the OECD Model Tax Convention: the Case of Conduit Companies
Title of the book
Le droit public en mouvement – Mélanges en l’honneur du Professeur Etienne Poltier
Author(s)
Danon R.
Publisher
Schulthess Éditions Romandes
Address of publication
Genève/Zurich/Bâle
ISBN
978-3-7255-8739-1
Publication state
Published
Issued date
2020
Editor
Boillet V., Favre A.-C., Martenet V.
Volume
70
Series
Recherches juridiques lausannoises
Pages
67-137
Language
english
Create date
30/01/2020 0:42
Last modification date
11/03/2020 8:08
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