The Application of the OECD Model Tax Convention to Partnerships

A Critical Analysis of the Report prepared by the OECD Committee on Fiscal Affairs

By:

Michael Lang

Format:

Paperback / softback

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Description

This work provides a critical commentary on the OECD Report on Partnerships, which was published in 1999. This report is the first comprehensive analysis of the tax treatment of partnerships and potentially, the subject of extensive discussion among tax practitioners and academics in the years to come. The OECD Committee has put forward a set of general principles based on a detailed analysis of practical examples. This book summarizes these principles and examines the validity of the premises from which the principles were derived. The critical analysis and in-depth study of practical problems offered here should be of significant value to practitioners and researchers dealing with this complex subject matter.

Release date Australia

February 1st, 2000

Author

Michael Lang

Audiences

Postgraduate, Research & Scholarly
Professional & Vocational
Undergraduate

Pages

104

Dimensions

234x230x5

ISBN-13

9789041197917

Product ID

5844532

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