Credit and Exemption under Tax Treaties in Cases of Differing Income Characterization

MJWM Ellis, John F Avery Jones, Luc de Broe, Micheline van de Wiele, Kees van Raad

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@article{b7bc9a70dd5d41aa8daec1971b150354,

title = "Credit and Exemption under Tax Treaties in Cases of Differing Income Characterization",

author = "MJWM Ellis and \{Avery Jones\}, \{John F\} and \{de Broe\}, Luc and \{van de Wiele\}, Micheline and \{van Raad\}, Kees",

year = "1996",

language = "Undefined/Unknown",

volume = "36",

pages = "118--146",

journal = "European Taxation",

issn = "0014-3138",

publisher = "International Bureau of Fiscal Documentation (IBFD)",

number = "4",

}