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International Double Taxation

ISBN: 9789041134103 出版年:2011 页码:240 Rasmussen, Mogens Kluwer Law International

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Preface Chapter 1 Introduction Chapter 2 The OECD Model Convention Chapter 3 The UN Model Chapter 4 Provisions Which Are Not Included in the Model Conventions Chapter 5 Agreements Containing a Single Provision Concerning 'Exchange of Information' Chapter 6 New Wording of Article 7 in the 2010-Update of the Model Convention Chapter 7 Changes in the Commentaries in the 2010-Update of the Model Convention Appendix I The OECD Model and the UN Model Arranged as Parallel Texts Appendix II Agreement on Mutual Administrative Assistance Concerning Exchange of Information Appendix III Agreement between the Government of Denmark and the Government of the Cayman Islands Concerning Information on Tax Matters Index

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