In this article, the origins of concepts and expressions used in the OECD Model are analyzed having regard to their adoption by States in the double tax convention.
Maisto, G., The Origins of Concepts and Expressions Used in the OECD Model and their Adoption by States, <<BULLETIN FOR INTERNATIONAL FISCAL DOCUMENTATION>>, 2006; (Giugno): 220-254 [http://hdl.handle.net/10807/24072]
The Origins of Concepts and Expressions Used in the OECD Model and their Adoption by States
Maisto, Guglielmo
2006
Abstract
In this article, the origins of concepts and expressions used in the OECD Model are analyzed having regard to their adoption by States in the double tax convention.
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