Type de ressource
Auteur/contributeur
- Mascia, Susanna (Auteur)
Titre
Business income and passive income in the UN model double taxation convention
Résumé
The historical evolution of the UN model convention. The UN model convention’s subjective and objective scope. The determination of active income: current points of difference between the UN and OECD models. The determination of passive income: differences and similarities between the UN and the OECD model conventions. Transfer pricing.
Type
Master Thesis
Université
LUISS Guido Carli
Lieu
Roma
Date
2013-10-18
Nb de pages
172 p.
Langue
EN
Référence
Mascia, S. (2013). Business income and passive income in the UN model double taxation convention [Master Thesis, LUISS Guido Carli]. http://tesi.luiss.it/10990/1/mascia-susanna-tesi-2013.pdf
Thèses et Mémoires
Lien de cet enregistrement