The Concept of Debt-Claim as the Key Distinguishing Factor between Dividend and Interest Income in the OECD Model
The article appeared in Derivatives & Financial Instruments, 2015 (Volume 17), No. 2, published by IBFD.
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The article appeared in Derivatives & Financial Instruments, 2015 (Volume 17), No. 2, published by IBFD.
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Continue readingThe article appears in International Tax Review, published by Euromoney PLC.
Continue readingThe article appears in International Tax Review, published by Euromoney PLC.
Continue readingBy Costas Savva and Artemis Loucaidou
Continue readingThe article appears in International Tax Review, published by Euromoney PLC.
Continue readingThe article appears in Gold magazine.
Continue readingThe article appears in International Tax Review, published by Euromoney PLC.
Continue readingThe article appears in International Tax Review, published by Euromoney PLC.
Continue readingThe article appears in International Tax Review, published by Euromoney PLC.
Continue readingThe article appears in Tax Notes International journal, Sept. 16, 2019, pp. 1169-1174, published by Tax Analysts.
Continue readingBy Costas Savva and Artemis Loucaidou
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