登入選單

返回Google圖書搜尋

Corporate Residence and International Taxation

Robert Couzin

出版	IBFD, 2002
ISBN	90760784839789076078489
URL	http://books.google.com.hk/books?id=Tfz0MPrixnwC&hl=&source=gbs_api
EBook	SAMPLE

註釋

Analysis of the case law test for corporate residence, developed mainly in the United Kingdom beginning in the 19th century, the residence definition adopted in the OECD Model Convention and some of its more common variants, and Canadian domestic statutory provisions.