Article 10(3) of the OECD Model and borderline cases of corporate distributions

Type

Journal

Author

Giuliani, F.M.

Published Date

January 1, 2002

Issue

Bulletin for International Taxation 2002 (Volume 56), No. 1

Analyses the definition of the term "dividends" as contained in Article 10(3) of the OECD Model Tax Convention.