Doppelbesteuerung

Art. 10 MA Dividenden

Inhaltsübersicht

• A. Musterkommentar

  • I. Preliminary remarks

  • II. Commentary on the provisions of the Article

  • III. Effects of special features of the domestic tax laws of certain countries

    • A. Dividends distributed to individuals

      • 1. States with the classical system

      • 2. States applying a split rate company tax

      • 3. States which provide ...