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S-Tax vocabulary
European tax law
International taxation
Bilateral tax treaties
Abuse of double tax treaties
Residence (art. 4 OECD MTC)
Permanent establishment (art. 5 OECD MTC)
Immovable property (Art. 6 OECD MTC)
Business income (art. 7 OECD MTC)
International traffic (art. 8 OECD MTC)
Transfer pricing (art. 9 OECD MTC)
Multilateral tax treaties
Exchange of information
Multilateral treaty for the avoidance of BEPS
S-Tax vocabulary
13 concepts
By @raymond.roumen