Proposal for amendments to article 5 of the United Nations Model Double Taxation Convention between Developed and Developing Countries
Access
English:E_C.18_2005_5-EN - PDF ; Español:E_C.18_2005_5-ES - PDF ; Français:E_C.18_2005_5-FR - PDF ; Русский:E_C.18_2005_5-RU - PDF ; العربية:E_C.18_2005_5-AR - PDF ; 中文:E_C.18_2005_5-ZH - PDF ;
Date
[New York] : UN, 2 Nov. 2005
Description
10 p.
Notes
Prepared by Hans Pijl (Deloitte; University of Leiden; International Tax Centre, Leiden; Tax Court of Appeal in The Hague; member, editorial council, European Taxation) and Ramona Piscopo (Deloitte). Includes bibliographical references (p. 10).
