The OECD model convention, 1998 and beyond : the concept of beneficial ownership in tax treaties : proceedings of a seminar held in London, in 1998 during the 52st Congress of the International Fiscal Association
The OECD model convention, 1998 and beyond : the concept of beneficial ownership in tax treaties : proceedings of a seminar held in London, in 1998 during the 52st Congress of the International Fiscal Association / chair: Klaus Vogel