Issues in International Taxation 2002 Reports Related to the OECD Model Tax Convention PDF Download
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Author: OECD
Publisher: OECD Publishing
ISBN: 9264099921
Category :
Languages : en
Pages : 129
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Book Description
This publication includes three recent reports that resulted in changes to the OECD Model Tax Convention. One covers entitlement to treaty benefits, another covers e-commerce, and the third covers issues arising under the permanent establishment article.
Author: OECD
Publisher: OECD Publishing
ISBN: 9264099921
Category :
Languages : en
Pages : 129
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Book Description
This publication includes three recent reports that resulted in changes to the OECD Model Tax Convention. One covers entitlement to treaty benefits, another covers e-commerce, and the third covers issues arising under the permanent establishment article.
Author: Organisation for Economic Co-operation and Development
Publisher: OECD Publishing
ISBN:
Category : Business & Economics
Languages : en
Pages : 132
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Book Description
This publication includes three recent reports from the Committee on Fiscal Affairs which led to changes to the OECD Model Tax Convention on Income and Capital. These consider: how to address situations where it would seem inappropriate to grant the benefits of tax treaties; types of electronic commerce payments under tax conventions; and a number of issues regarding the application and interpretation of the permanent establishment definition found in Article 5 of the Convention.
Author:
Publisher:
ISBN:
Category :
Languages : en
Pages : 0
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Book Description
Author: Anonimo
Publisher: Organization for Economic
ISBN: 9789264199224
Category : Business & Economics
Languages : en
Pages : 900
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Book Description
The OECD Model Tax Convention, and the international network of tax treaties derived from it, seek to address the problem of double taxation in cross-border investment (taxation in the country where the money is invested and in the country of residence of the investors) by providing clear agreed rules for the allocation of taxing rights. This publication sets out the 2003 update to the Model Tax Convention in two volumes: volume one contains information on its historical background and presentation, the text of the articles and commentary; and volume two contains sections on the positions of the non-member countries, previous OECD reports on the Model Tax Convention, a list of tax conventions concluded between Member countries, and the text of OECD Council Recommendations.
Author: Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs
Publisher: OECD
ISBN:
Category : Business & Economics
Languages : en
Pages : 782
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Book Description
The main purpose of the Convention is to provide a standardised system to deal with problems of international juridical double taxation (the imposition of comparable taxes in two or more States on the same taxpayer in relation to the same subject matter and for identical periods). It comprises of two volumes and includes the full text of the Model Tax Convention as updated on 15 July 2005, together with an introduction, commentary and previous background reports (adopted after the publication of the 1977 Model Double Taxation Convention on Income and Capital and that have resulted in changes to the text of Convention articles or corresponding commentary).
Author: OECD
Publisher: OECD Publishing
ISBN: 9264173315
Category :
Languages : en
Pages : 131
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Book Description
This report addresses the issue of the application of tax treaties to cases involving partnerships in detail and focuses on specific factual examples.
Author: OECD
Publisher: OECD Publishing
ISBN: 9264177477
Category :
Languages : en
Pages : 342
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Book Description
This publication is the condensed version of the OECD Model Tax Convention on Income and on Capital, produced in a loose-leaf format to accommodate yearly updates. This fifth edition contains the full text of the Model Tax Convention as it read on 28 January 2003, but without the historical notes.
Author: OECD
Publisher: OECD Publishing
ISBN: 9264012001
Category :
Languages : en
Pages : 375
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Book Description
This update of the Condensed Version of the OECD Model Tax Convention contains the full text of the Articles, Commentaries, and Country Positions as they read on 15 July 2005, but without the historical notes, background reports, and list of conventions.
Author: OECD
Publisher: OECD Publishing
ISBN: 9264287957
Category :
Languages : en
Pages : 658
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Book Description
This is the tenth edition of the condensed version of the "OECD Model Tax Convention on Income and on Capital". It contains the full text of the "Model Tax Convention on Income and Capital" as it read on 21 November 2017, but without the historical notes and the background reports included...
Author: Dennis Manolito Weber
Publisher: Kluwer Law International B.V.
ISBN: 9041138129
Category : Law
Languages : en
Pages : 248
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Book Description
Virtually all international taxation provisions ultimately stem from two fundamental sources, both originating at the OECD: The Model Tax Convention (on which more than 3,000 bilateral tax treaties are based), and the Transfer Pricing Guidelines. During 2010, major revisions were made to both. This unique book provides an expert analysis of current, important topics in international taxation and transfer pricing. As such, it is a welcome and valuable resource for tax lawyers and consultants, corporate tax advisers, government officials and others involved in the international tax law market, as well as for academics and researchers in the field.
