Skip to main content
SpringerLink
Log in

Focus on double taxation agreements

  • Articles
  • Taxation policy
  • Published:
Intereconomics

This is a preview of subscription content, log in via an institution to check access.

Access this article

Log in via an institution

Price excludes VAT (USA)
Tax calculation will be finalised during checkout.

Instant access to the full article PDF.

Institutional subscriptions

|o

  1. Partners in Development, Report of the Commission on International Development. New York, Washington, London 1969, p. 3ff.

  2. W. Mersmann, Internationale Doppelbesteuerung, in: Handbuch der Finanzwissenschaft, 4th vol., second completely revised edition, Tübingen 1965, p. 121.

  3. UN, Tax Treaties between Developed and Developing Countries, New York 1969, p. 10.

  4. UN, Tax Treaties, ibid., p. 41/42.

  5. UN, Tax Treaties, ibid., p. 42.

  6. UN, Tax Treaties, ibid., p. 12.

  7. Die Vermeidung der Doppelbesteuerung, 3. Bericht des OECDSteuerausschusses, Berlin/Herne 1961, p. 32 ff.

  8. H. Kopmann, Die Steuerpolitik der internationalen Unternehmung, Diisseldorf 1969, p. 148 ff.

  9. UN, Tax Treaties, ibid., p. 24.

  10. UN, Tax Treaties, ibid., p. 22.

  11. UN Tax Treaties, ibid., p. 22/23.

  12. UN, Tax Treaties, ibid., p. 109.

  13. H. H. Hinrichs , A General Theory of Tax Structure Change during Economic Development, Cambridge 1966.

Download references

Author information

Authors and Affiliations

  1. Hamburg

    Karl Wolfgang Menck

Authors
  1. Karl Wolfgang Menck
    View author publications

    You can also search for this author in PubMed Google Scholar

Rights and permissions

Reprints and permissions

About this article

Cite this article

Menck, K.W. Focus on double taxation agreements. Intereconomics 5, 279–281 (1970). https://doi.org/10.1007/BF02928912

Download citation

  • Issue Date:

  • DOI: https://doi.org/10.1007/BF02928912

Keywords

Search

Navigation