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Paperback Ifa: International Taxation of Dividends Reconsidered in Light of Corporate Tax Integration: International Taxation of Dividends Reconsidered Book

ISBN: 9041108718

ISBN13: 9789041108715

Ifa: International Taxation of Dividends Reconsidered in Light of Corporate Tax Integration: International Taxation of Dividends Reconsidered

The seminar in Toronto on The OECD Model Convention 1994 and Beyond', of which this book is the Proceedings, opened with high-ranking representatives of the OECD who reported on current and upcoming OECD work relating to the Convention and its Official Commentary. Subsequently, a panel composed of IFA members discussed the necessity and possibility of adapting Article 10 of that Model to tax systems with corporate tax integration. The book contains...

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