The application of the OECD Model Tax Convention to partnerships a critical analysis of the report prepared by the OECD Committee on Fiscal Affairs - Lang, Michael 1965- (Linde, 2000)
Keywords: OECD; OECD -- OECD-Musterabkommen zur Vermeidung der Doppelbesteuerung; Double imposition; Internationaal belastingrecht; Modelverdragen; OESO; Sociétés de personnes - Impôts; Vennootschappen; Steuer; Double taxation; Partnership -- Taxation; Doppelbesteuerungsabkommen