In Part ll we look at: the provisions patterned on Article 13 A) of the OECD Model and contained in the Conventions signed after 2003 and in particular in Canada'' DTC network; Canadian law on the taxation of capital gains; and finally tax planning opportunities.

(2006). Article 13(4) of the OECD Model Convention: CGT on Alienation of Shares in Immovable Property Companies : part II [journal article - articolo]. In TAX PLANNING INTERNATIONAL. Retrieved from http://hdl.handle.net/10446/230610

Article 13(4) of the OECD Model Convention: CGT on Alienation of Shares in Immovable Property Companies : part II

Scalia, Roberto
2006

Abstract

In Part ll we look at: the provisions patterned on Article 13 A) of the OECD Model and contained in the Conventions signed after 2003 and in particular in Canada'' DTC network; Canadian law on the taxation of capital gains; and finally tax planning opportunities.
articolo
Corabi, Giampaolo; Scalia, Roberto
(2006). Article 13(4) of the OECD Model Convention: CGT on Alienation of Shares in Immovable Property Companies : part II [journal article - articolo]. In TAX PLANNING INTERNATIONAL. Retrieved from http://hdl.handle.net/10446/230610
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/10446/230610
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