Chapter 2: RESIDENCE FOR TREATY PURPOSES (ART. 4)
I. DEFINITION OF ‘RESIDENT OF A CONTRACTING STATE’ (ART. 4 § 1) 2.01
A. Functions of the concept of ‘resident of a CS’ 2.01
B. Resident liable to tax in the RC on worldwide income 2.02
You are not authenticated to view the full text of this chapter or article.
Elgaronline requires a subscription or purchase to access the full text of books or journals. Please login through your library system or with your personal username and password on the homepage.
Non-subscribers can freely search the site, view abstracts/ extracts and download selected front matter and introductory chapters for personal use.
Your library may not have purchased all subject areas. If you are authenticated and think you should have access to this title, please contact your librarian.