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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详细记录
符号ST/SG/AC.8/2001/CRP.11
标题The right to redemption as a key characterization factor in the OECD Model Convention Passive Income Taxation System : the case of reverse convertibles
日期Geneva : UN, 17 Aug. 2001
描述
34 p.
备注
Prepared by Willem Wijnen and Carmine Rotondaro.