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BUSINESS PROFITS AND ASSOCIATED ENTERPRISES (ARTT. 7 AND 9)

The Use of the OECD Commentary

Carlo Garbarino

Monograph Chapter

Cover Judicial Interpretation of Tax Treaties

In  Judicial Interpretation of Tax Treaties

Carlo Garbarino

Published in print:
28 Oct 2016
DOI:
https://doi.org/10.4337/9781785365881.00013
Collection: Law 2016
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DEFINITION OF PERMANENT ESTABLISHMENT (ART. 5)

The Use of the OECD Commentary

Carlo Garbarino

Monograph Chapter

Cover Judicial Interpretation of Tax Treaties

In  Judicial Interpretation of Tax Treaties

Carlo Garbarino

Published in print:
28 Oct 2016
DOI:
https://doi.org/10.4337/9781785365881.00012
Collection: Law 2016
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ENTERTAINERS AND SPORTSPERSONS

The Use of the OECD Commentary

Carlo Garbarino

Monograph Chapter

Cover Judicial Interpretation of Tax Treaties

In  Judicial Interpretation of Tax Treaties

Carlo Garbarino

Published in print:
28 Oct 2016
DOI:
https://doi.org/10.4337/9781785365881.00018
Collection: Law 2016
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EXCHANGE OF INFORMATION AND ASSISTANCE IN COLLECTION (ARTT. 26 AND 27)

The Use of the OECD Commentary

Carlo Garbarino

Monograph Chapter

Cover Judicial Interpretation of Tax Treaties

In  Judicial Interpretation of Tax Treaties

Carlo Garbarino

Published in print:
28 Oct 2016
DOI:
https://doi.org/10.4337/9781785365881.00024
Collection: Law 2016
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INCOME FROM EMPLOYMENT, DIRECTORS’ FEES, AND STUDENTS (ARTT. 15, 16 AND 20)

The Use of the OECD Commentary

Carlo Garbarino

Monograph Chapter

Cover Judicial Interpretation of Tax Treaties

In  Judicial Interpretation of Tax Treaties

Carlo Garbarino

Published in print:
28 Oct 2016
DOI:
https://doi.org/10.4337/9781785365881.00017
Collection: Law 2016
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INCOME FROM EQUITY AND FROM DEBT (ARTT. 10 AND 11)

The Use of the OECD Commentary

Carlo Garbarino

Monograph Chapter

Cover Judicial Interpretation of Tax Treaties

In  Judicial Interpretation of Tax Treaties

Carlo Garbarino

Published in print:
28 Oct 2016
DOI:
https://doi.org/10.4337/9781785365881.00015
Collection: Law 2016
You do not have access to this content

INCOME FROM IMMOVABLE PROPERTY, CAPITAL GAINS, AND CAPITAL (ARTT. 6, 13 AND 22)

The Use of the OECD Commentary

Carlo Garbarino

Monograph Chapter

Cover Judicial Interpretation of Tax Treaties

In  Judicial Interpretation of Tax Treaties

Carlo Garbarino

Published in print:
28 Oct 2016
DOI:
https://doi.org/10.4337/9781785365881.00014
Collection: Law 2016
You do not have access to this content

METHODS FOR ELIMINATION OF DOUBLE TAXATION (ARTT. 23A AND 23B)

The Use of the OECD Commentary

Carlo Garbarino

Monograph Chapter

Cover Judicial Interpretation of Tax Treaties

In  Judicial Interpretation of Tax Treaties

Carlo Garbarino

Published in print:
28 Oct 2016
DOI:
https://doi.org/10.4337/9781785365881.00021
Collection: Law 2016
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MUTUAL AGREEMENT PROCEDURE (ART. 25)

The Use of the OECD Commentary

Carlo Garbarino

Monograph Chapter

Cover Judicial Interpretation of Tax Treaties

In  Judicial Interpretation of Tax Treaties

Carlo Garbarino

Published in print:
28 Oct 2016
DOI:
https://doi.org/10.4337/9781785365881.00023
Collection: Law 2016
You do not have access to this content

NON-DISCRIMINATION (ART. 24)

The Use of the OECD Commentary

Carlo Garbarino

Monograph Chapter

Cover Judicial Interpretation of Tax Treaties

In  Judicial Interpretation of Tax Treaties

Carlo Garbarino

Published in print:
28 Oct 2016
DOI:
https://doi.org/10.4337/9781785365881.00022
Collection: Law 2016