The UN Model Tax Convention as Compared with the OECD Model Tax Convention – Current Points of Difference and Recent Developments
Copyright policy ) M. Lennard;
The UN Model Tax Convention as Compared with the OECD Model Tax Convention – Current Points of Difference and Recent Developments
This author, further to an earlier article introducing the UN Model Convention and the nature and work programme of the UN, details the main differences with the OECD Model Convention and the reason for the differences.
selected citations These citations are derived from selected sources.This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).22 popularity This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.Top 10% influence This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).Top 10% impulse This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.Average
selected citations
Citations provided by BIP!
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
Citations provided by BIP!popularityPopularity provided by BIP!
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
Popularity provided by BIP! 22
Top 10%
Top 10%
Average
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