In this contribution, shipping and air transport provisions found in the double taxation conventions are analysed and an historical overview is also provided
Maisto, G., Shipping, inland, waterways transport and air transport (article 8 OECD model convention), in Lang, M., Pistone, P., Schuch, J., Staringer, C. (ed.), Source versus residence : problems arising from the allocation of taxing rights in tax treaty law and possible alternatives, Kluwer Law International, The Hague 2008: 21- 57 [http://hdl.handle.net/10807/23488]
Shipping, inland, waterways transport and air transport (article 8 OECD model convention)
Maisto, Guglielmo
2008
Abstract
In this contribution, shipping and air transport provisions found in the double taxation conventions are analysed and an historical overview is also provided
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