In this article Art. 24(5) of the OECD Model is studied having regard to intra-group transfers of assets and profits and losses.
Maisto, G., Art. 24(5) of the OECD Model in Relation to Intra-Group Transfers of Assets and Profits and Losses, <<WORLD TAX JOURNAL>>, 2011; (Giugno): 179-225 [http://hdl.handle.net/10807/24094]
Art. 24(5) of the OECD Model in Relation to Intra-Group Transfers of Assets and Profits and Losses
Maisto, Guglielmo
2011
Abstract
In this article Art. 24(5) of the OECD Model is studied having regard to intra-group transfers of assets and profits and losses.File in questo prodotto:
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