Characterization of Fictitious Income under OECD-patterned Tax Treaties
| Authors | |
|---|---|
| Publication date | 2003 |
| Journal | European Taxation |
| Volume | Issue number | 3 | 43 |
| Pages (from-to) | 66-79 |
| Organisations |
|
| Document type | Article |
| Permalink to this page | |