[31] International Bureau of Fiscal Documentation (IBFD); The compatibility of the Home State Taxation system with double taxation agreements based on the OECD Model: a study", reproduced in Lodin/Gammie, op.cit, p. 77-104, p.99.

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[32] International Bureau of Fiscal Documentation (IBFD), «The compatibility of the Home State Taxation system with double taxation agreements based on the OECD Model: a study», reproduite dans Lodin/Gammie, op.cit, pp. 77-104 et p.99.

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[32] Lodin/Gammie, op.cit., p.57; IBFD, op.cit, p. 95f.

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[33] Lodin/Gammie, op.cit., p. 57, et IBFD, op.cit, pp. 95 et suivantes.

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[24] Lodin, S.-O. and Gammie, M., Home State Taxation, IBFD Publications, Amsterdam, 2001.

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[24] "Home State Taxation", S.-O. Lodin et M. Gammie, IBFD Publications, Amsterdam, 2001.

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Date index: 2021-06-25