The Substantive Scope of Double Tax Treaties - a Study of Article 2 of the OECD Model Conventions

Doctoral thesis English OPEN
Brandstetter, Patricia;
(2010)
  • Subject: RVK PP 6845 | International Tax / OECD / OEEC / OSZE / Double Taxation / Substantive scope / Article 2

Tax treaty protection from international double taxation only goes as far as the treaty's substantive scope. Nations worldwide have adopted the text of Article 2 of the OECD Model Double Taxation Conventions (headed Taxes covered) in concluding bilateral treaties to pre... View more
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