This content is from: Sponsored Content

Article 8 of the OECD Model lags behind international business

Anne Jorritsma and Marlies Baijer of KPMG in the Netherlands argue that ambiguity in Article 8 of the OECD model treaty means that it no longer follows how the business of international maritime traffic operates.

Get Free Access to read more …

Read the full article and get instant full access for free

Get Free Access
  • Full free access for a week in a few clicks
  • No commitments, no payment details
  • Featuring transfer pricing analysis

Are you ITR or TP week subscriber? Please log in.

Related Content