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  • Series: Elgar Tax Law and Practice series x
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SCOPE OF THE TREATIES (ARTT. 1, 2 AND 3)

The Use of the OECD Commentary

Carlo Garbarino

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RESIDENCE FOR TREATY PURPOSES (ART. 4)

The Use of the OECD Commentary

Carlo Garbarino

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DEFINITION OF PERMANENT ESTABLISHMENT (ART. 5)

The Use of the OECD Commentary

Carlo Garbarino

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Carlo Garbarino

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Carlo Garbarino

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Carlo Garbarino

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ROYALTIES (ART. 12)

The Use of the OECD Commentary

Carlo Garbarino

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Carlo Garbarino

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ENTERTAINERS AND SPORTSPERSONS

The Use of the OECD Commentary

Carlo Garbarino

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PENSIONS AND GOVERNMENT SERVICE (ARTT. 18 AND 19)

The Use of the OECD Commentary

Carlo Garbarino