In this contribution, 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 Van Raad, K. (ed.), International and Comparative Taxation: essays in honour of Klaus Vogel, Kluwer law international, The Hague 2002: 83- 110 [http://hdl.handle.net/10807/23545]
The History of Article 8 of the OECD Model Treaty on Taxation of Shipping and Air Transport
Maisto, Guglielmo
2002
Abstract
In this contribution, 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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