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- Ifa: International Taxation of Dividends Reconsidered in Light of Corporate Tax Integration: International Taxation of Dividends Reconsidered
Ifa: International Taxation of Dividends Reconsidered in Light of Corporate Tax Integration: International Taxation of Dividends Reconsidered
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These proceedings of "The OECD Model Convention 1994 and Beyond" held in Toronto open with a report on OECD work relating to the Convention and its Official Commentary. They discuss the necessity and possibility of adapting Article 10 of that model to tax systems with corporate tax integration.
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