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Characterisation and Taxation of Cross-Border Pipelines
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A cross-border pipeline is probably one of the most complex assets to be found, as it can cross several borders and boundaries or even be laid in transit states. Such a unique and complex asset creates very intricate tax issues. This study offers an in-depth discussion of the principal questions: How is a cross-border pipeline currently characterised according to the OECD Model Tax Treaty and its Commentaries? How is income from a cross-border pipeline allocated between the states involved and does the OECD?? authorised ?
Knut Olsen - Personal Name
39 CHA knu
978-90-8722-131-7
39 CHA knu
Book
English
IBFD Publications
2012
Netherlands
xviii, 266p, 23cm
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