Report on "the application of the OECD Model tax convention to partnerships" and the interpretation of tax treaties

Type

Journal

Author

Engelen, F.A.; Pötgens, F.P.G.

Published Date

July 1, 2000

Issue

European Taxation 2000 (Volume 40), No. 7

The authors take a critical look at the proposals made by the OECD fiscal committee in its recent partnership report