Kees Van Raad Materials on International and Eu Tax Law
Volume A deals with international tax law documents. Based on the 2017 version of the OECD Model Convention, comparisons are made with the 1963 OECD Draft Convention, the 2017 UN Model and the 2016 US Model. The OECD model itself, the introduction to this model and the OECD commentary are presented in such a […]