Browsing by Subject "Article 4"
Now showing items 1-1 of 1
-
The effectiveness of the 'place of effective management' tie-breaker rule in the OECD Model Tax Convention
(North-West University, 2010)Double taxation could arise in a situation where resident- resident conflicts occur. Resident–resident conflicts occur in the situation where both countries regard such a person as a “resident” for tax purposes under their ...