Business income and passive income in the UN model double taxation convention
Mascia, Susanna (A.A. 2012/2013) Business income and passive income in the UN model double taxation convention. Tesi di Laurea in Diritto tributario, LUISS Guido Carli, relatore Livia Salvini, [Single Cycle Master's Degree Thesis]
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Abstract/Index
The historical evolution of the UN model convention. The UN model convention’s subjective and objective scope. The determination of active income: current points of difference between the UN and OECD models. The determination of passive income: differences and similarities between the UN and the OECD model conventions. Transfer pricing.
References
Bibliografia: pp. 166-170.
| Thesis Type: | Single Cycle Master's Degree Thesis |
|---|---|
| Institution: | LUISS Guido Carli |
| Degree Program: | Single Cycle Master's Degree Programs > Single Cycle Master's Degree Program in Law (LMG-01) |
| Chair: | Diritto tributario |
| Thesis Supervisor: | Salvini, Livia |
| Thesis Co-Supervisor: | Melis, Giuseppe |
| Academic Year: | 2012/2013 |
| Session: | Autumn |
| Deposited by: | Maria Teresa Nisticò |
| Date Deposited: | 27 Jan 2014 20:17 |
| Last Modified: | 04 Sep 2017 10:41 |
| URI: | https://tesi.luiss.it/id/eprint/10990 |
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