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20. The definitions of dividends and interest in the OECD model: something lost in translation?

22. Introduction.

27. Letters

31. Human security and social development.

32. Treaty conflicts in categorising income as business profits caused by differences in approach between common law and civil law.

33. Characterisation of other states' partnerships for income tax.

34. Problems of catagorising income and gains for tax treaty purposes.

35. Taxation caused by or after a change in residence.

38. Are tax treaties necessary?

39. Relief for tax on gains made while abroad.

40. The definition of dividend in the double taxation relief article.

41. Tax treaty problems relating to source.

42. Tax treaty problems relating to source

44. Credit and exemption under tax treaties in cases of differing income characterisation.

45. A resident of a contracting state for tax treaty purposes: a case comment on Crown Forest Industries.

46. Carry on discriminating.

49. Tax appeals: the case for reform.

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