Issues in International Taxation 2002 Reports Related to the OECD Model Tax Convention PDF Download
Are you looking for read ebook online? Search for your book and save it on your Kindle device, PC, phones or tablets. Download Issues in International Taxation 2002 Reports Related to the OECD Model Tax Convention PDF full book. Access full book title Issues in International Taxation 2002 Reports Related to the OECD Model Tax Convention by OECD. Download full books in PDF and EPUB format.
Author: OECD
Publisher: OECD Publishing
ISBN: 9264099921
Category :
Languages : en
Pages : 129
Get Book Here
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
Get Book Here
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:
Publisher:
ISBN:
Category :
Languages : en
Pages : 0
Get Book Here
Book Description
Author: OECD
Publisher: OECD Publishing
ISBN: 9264173315
Category :
Languages : en
Pages : 131
Get Book Here
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: Organisation for Economic Co-operation and Development
Publisher: OECD Publishing
ISBN:
Category : Business & Economics
Languages : en
Pages : 132
Get Book Here
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: OECD
Publisher: OECD Publishing
ISBN: 9264181237
Category :
Languages : en
Pages : 48
Get Book Here
Book Description
This book recommends that Article 14 be eliminated from the OECD Model Tax Convention and describes the changes that would need to be made to the Articles and Commentary of the Model as a consequence.
Author: OECD
Publisher: OECD Publishing
ISBN: 9264537600
Category :
Languages : en
Pages : 97
Get Book Here
Book Description
This publication, includes four recent reports of the Committee on Fiscal Affairs that have resulted in changes to the Commentary of the Model Tax Convention on Income and on Capital.
Author: Dennis Manolito Weber
Publisher: Kluwer Law International B.V.
ISBN: 9041138129
Category : Law
Languages : en
Pages : 248
Get Book Here
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.
Author: OECD
Publisher: OECD Publishing
ISBN: 926460507X
Category :
Languages : en
Pages : 108
Get Book Here
Book Description
The first report outlines the reasons why international tax avoidance and evasion through the use of tax havens is a concern to the tax authorities of OECD Member countries and examines measures introduced to combat such use. The second report sets out the problems posed for tax administrations by the fact that their resident taxpayers make use of base companies (generally subsidiary companies) in tax havens to shelter there income derived from source countries (which may in some cases be the residence country itself) and in that way to escape tax normally payable to the country of residence. The third report deals with the problems created for tax authorities in source countries by the mechanism of "treaty shopping". The final report deals with taxation and the abuse of bank secrecy.
Author:
Publisher:
ISBN:
Category :
Languages : en
Pages :
Get Book Here
Book Description
Author: Organisation for Economic Co-operation and Development
Publisher: Org. for Economic Cooperation & Development
ISBN:
Category : Business & Economics
Languages : en
Pages : 138
Get Book Here
Book Description
The book includes the report adopted by Committee on Fiscal Affairs. It deals with the application of the provisions of the OECD Model Tax Convention, and indirectly of bilateral tax conventions based on that Model, to the partnerships. It includes the reservations of France, Germany, the Netherlands, Portugal and Switzerland on various aspects of the report.
