Article 1 of the OECD Model Tax Convention on Income and Capital in historical and functional perspective

Authors :

Hattingh, J

Journal Title :

South African Law Journal

Citation :

(2004) 121 SALJ 64

Subject :

Taxation, Double

Domicile in taxation

Income tax - Foreign income

OECD Model Tax Convention on Income and Capital (1963)

This item appears in the following Collection(s)