Levy upon Emigration of a Substantial Participation Holder: an Infringement of Article 13 of the OECD Model Convention? - Intertax View Levy upon Emigration of a Substantial Participation Holder: an Infringement of Article 13 of the OECD Model Convention? by - Intertax Levy upon Emigration of a Substantial Participation Holder: an Infringement of Article 13 of the OECD Model Convention? 31 3

Intertax