The “saving clause” : Examining the impact on the interpretation of distributive provisions in the OECD Model Tax Convention

University essay from Stockholms universitet/Juridiska institutionen

Author: Ebba Beskow; [2023]

Keywords: Tax law; tax treaty; model tax convention; OECD; BEPS; saving clause; Skatterätt; skatteavtal; internationell skatterätt; OECD; modellavtal; skatteavtalsrätt; BEPS;

Abstract:

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