Chapter 7 The term "Enterprise" and Art. 24 of the OECD Model Convention

Michael Lang

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Taxation and Legal Issues Legal and Constitutional Studies Corporate Taxation and Avoidance

Abstract

An in-depth analysis of the meaning of these three concepts in relevant tax treaties and law. Essential reading for those dealing with issues of taxation of enterprises engaged in cross-border activities.

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2006The Origins of Concepts and Expressions Used in the OECD Model and their Adoption by States

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