International taxation of dividends reconsidered in light of corporate tax integration
Subtitle: proceedings of a seminar organised jointly with the OECD in Toronto in 1994 during the 48th Congress of the International Fiscal Association.
Contributors: Organisation for Economic Co-operation and Development.
Series: IFA congress seminar series ;; 19a
Publisher: Kluwer Law International
Published: 1995
Place of publication: London; Boston
Language: eng
Number of pages: 82
Subjects: Dividends -- Taxation -- Law and legislation -- Congresses.; Corporations -- Taxation -- Law and legislation -- Congresses.; Income tax -- Law and legislation -- Congresses.
Notes: Includes bibliographical references.
Table of contents: title: Introductory notes / Kaus Vogel; title: Amending the OECD model treaty and commentary in response to corporate tax integration / Richard L. Doernberg; title: Article 10 of the OECD model tax convention and the different approaches to integration / Jacques Sasseville; title: In a world where classical and integration systems co-exist, Article 10 OECD model should not disregard the underlying corporation income tax / Kees van Raad; title: An optimum form of Article 10 of the OECD model / David Williams; title: Summary of proceedings / J.B. Bracewell-Milnes.