In this article, the history of Article 8 of the OECD Model Treaty on Taxation of Shipping and Air Transport is analyzed in depth
Maisto, G., The History of Article 8 of the OECD Model Treaty on Taxation of Shipping and Air Transport, in Kirchhof, P., Lehner, M., Raupach, A., Rodi, M. (ed.), Staaten und Steuern – Festchrift für Klaus Vogel, C.F. Mueller verlag, Heidelberg 2000: 1017- 1042 [http://hdl.handle.net/10807/23513]
The History of Article 8 of the OECD Model Treaty on Taxation of Shipping and Air Transport
Maisto, Guglielmo
2000
Abstract
In this article, the history of Article 8 of the OECD Model Treaty on Taxation of Shipping and Air Transport is analyzed in depth
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