Buch, 102 Seiten, Gewicht: 180 g
A Critical Analysis of the Report Prepared by the OECD Committee on Fiscal Affairs
Buch, 102 Seiten, Gewicht: 180 g
Reihe: Schriftenreihe zum Internationalen Steuerrecht
ISBN: 978-3-7073-2989-6
Verlag: Linde Verlag Wien
The application of tax treaties to partnerships raises serious problems. It was therefore very well received by both practitioners and academics that the OECD Committee on Fiscal Affairs - Working Party No 1 formed a Working Group to study this problems in detail. The Working Group met a number of times from 1993 to 1997 and prepared a report on this subject which was published recently. This Report and the conclusions drawn by the Committee are analysed hereunder.