Issues in International Taxation The Application of the OECD Model Tax Convention to Partnerships PDF Download
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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: 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: Organisation for Economic Co-operation and Development
Publisher: Org. for Economic Cooperation & Development
ISBN:
Category : Business & Economics
Languages : en
Pages : 138
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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.
Author: OECD
Publisher: OECD Publishing
ISBN: 9264181237
Category :
Languages : en
Pages : 48
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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: Organisation for Economic Co-operation and Development
Publisher:
ISBN:
Category :
Languages : en
Pages : 129
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Book Description
Author:
Publisher:
ISBN:
Category :
Languages : en
Pages :
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Book Description
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: Jesper Barenfeld
Publisher: IBFD
ISBN: 9076078858
Category : Double taxation
Languages : en
Pages : 431
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Book Description
Aims to identify and analyse problems related to double taxation of income attributable to cross border partnerships in asymmetrical situations de lege lata. This refers to cases where the same partnership, in across border owner/entity situation, is recognized as a taxable person in one country, but as transparent for tax purposes in the other."
Author: OECD
Publisher: OECD Publishing
ISBN: 9264239081
Category :
Languages : en
Pages : 2289
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Book Description
This publication is the ninth edition of the full version of the OECD Model Tax Convention on Income and on Capital. This full version contains the full text of the Model Tax Convention on Income and on Capital as it read on 15 July 2014.
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.
Author: Hugues Salomé
Publisher:
ISBN: 9782802716617
Category : Double taxation
Languages : en
Pages : 124
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Book Description
