The right to redemption as a key characterization factor in the OECD Model Convention Passive Income Taxation System : the case of reverse convertibles
2001
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Details
Symbol
ST/SG/AC.8/2001/CRP.11
Title
The right to redemption as a key characterization factor in the OECD Model Convention Passive Income Taxation System : the case of reverse convertibles
Authors
Date
Geneva : UN, 17 Aug. 2001
Description
34 p.
Notes
Prepared by Willem Wijnen and Carmine Rotondaro.