Taxation of gains from the alienation of a partnership interest under the OECD Model

Journal
Aigner, D.; Aigner, H-J.
Bulletin for International Taxation 2001 (Volume 55), No. 12
PriceUSD 45

Comprehensive discussion on Para. 106 et seq. of the OECD publication "The application of the OECD Model tax Convention to partnerships", in which the OECD Committee on Fiscal Affairs dealt with gains from the alienation of an interest in a partnership.