The UN Model in Practice 1997–2013

Journal
Wijnen, W.F.G.; Goede, J.J.P. de
United Nations
Bulletin for International Taxation 2014 (Volume 68), No. 3
PriceUSD 45

This research was carried out at the request of the Committee of Experts on International Co-operation in Tax Matters of the United Nations and focuses on the use of the specific UN Model provisions in tax treaties concluded in the 1997 to 2013 period.