International Taxation of Dividends Reconsidered in Light of Corporate Tax Integration:Proceedings of a Seminar Organised Jointly with OECD in Toronto in 1994 During the 48th Congress of the International Fiscal Association

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The seminar in Toronto on `The OECD Model Convention 1994 and Beyond', of which this book is the Proceedings, opened with high-ranking representatives of the OECD who reported on current and upcoming OECD work relating to the Convention and its Official Commentary.

Subsequently, a panel composed of IFA members discussed the necessity and possibility of adapting Article 10 of that Model to tax systems with corporate tax integration. The book contains the papers presented and discussed by the panel.

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Contents

Introductory Notes
1
of the OECD Model Tax Convention
29
In a world where Classical and Integration Systems
45
Copyright

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