Application of the OECD Model Tax Convention to Partnerships
|Application of the OECD Model Tax Convention to Partnerships
is the sixth volume in the Issues in International Taxation Series. This
book deals with many questions surrounding the taxation of partnerships in the
presence of treaties. When might a partnership benefit from a tax convention?
What happens when residence and home countries apply different rules of the
convention according to their own domestic law? These and other issues are
examined in this volume, sure to be of interest to anyone in the taxation
Aussi disponible en français.
Published by the Organisation for Economic Co-operation & Development, 1999.
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Last modified: September 2, 1999
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