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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 field.
Aussi disponible en français.
Published by the Organisation for Economic Co-operation & Development, 1999.
231999521P $51.00

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Last modified: September 2, 1999

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