Last edited by Goltigami
Wednesday, August 5, 2020 | History

3 edition of 2002 reports related to the OECD Model Tax Convention. found in the catalog.

2002 reports related to the OECD Model Tax Convention.

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  • 23 Currently reading

Published by Organisation for Economic Co-operation and Development in Paris .
Written in English

    Subjects:
  • Double taxation.,
  • Double taxation -- Treaties.,
  • Electronic commerce -- Taxation.

  • About the Edition

    This publication includes three recent reports of the Committee on Fiscal Affairs that resulted in changes to the OECD Model Tax Convention on Income and Capital. The first considers how to address situations where it would seem inappropriate to grant the benefits of tax treaties. The second examines the characterization of various types of electronic commerce payments under tax conventions. The third provides background for changes made to the Commentary on Article 5.

    Edition Notes

    Includes bibliographical references.

    Other titles2002 reports related to the Model Tax Convention
    GenreTreaties.
    SeriesIssues in international taxation -- no. 8
    ContributionsOrganisation for Economic Co-operation and Development.
    The Physical Object
    Pagination126 p. ;
    Number of Pages126
    ID Numbers
    Open LibraryOL18682578M
    ISBN 109264099905

    Tax Information Exchange Agreements (TIEAs) Günther/Tüchler, Exchange of Information for Tax Purposes 15 The above provisions may be understood in a Author: Marta Pankiv. Issues in International Taxation The Application of the OECD Model Tax Convention to Partnerships - Ebook written by OECD. Read this book using Google Play Books app on your PC, android, iOS devices. Download for offline reading, highlight, bookmark or take notes while you read Issues in International Taxation The Application of the OECD Model Tax Convention Author: OECD.

      [PDF] OECD Tax Policy Studies E-Commerce: Transfer Pricing and Business Profits Taxation Download Collection Book Taxing Insurance Companies (Oecd Tax Policy Studies, 3) Jacobo Yunus. [PDF] Taxing Insurance Companies (Oecd Tax Policy Studies, 3) Full Colection PDF Reports Related to the Oecd Model Tax Convention Issues in.   Abstract. This chapter explains Article 26 of the OECD Model Tax Convention on Income and on has over ninety double tax conventions (DTCs) in force that contain an article modelled on Arti and the United States has over : David S. Kerzner, David W. Chodikoff.

    The OECD Model Tax Convention, a model for countries concluding bilateral tax conventions, plays a crucial role in removing tax related barriers to cross border trade and investment. It is the basis for negotiation and application of bilateral tax treaties between countries, designed to . Article 17 of the OECD Model Tax Convention OECD Recommendations • Some of the suggested restrictions are contained in paragraph 2 of the Commentary on Article 17 of the OECD Model Tax Convention (). This states that too strict provisions could, in certain circumstances, prevent cultural Size: KB.


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2002 reports related to the OECD Model Tax Convention Download PDF EPUB FB2

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. This publication includes three recent reports of the Committee on Fiscal Affairs that resulted in changes to the OECD Model Tax Convention on Income and Capital (those changes were included in the update adopted by the Council of the OECD on 28 January ): "Restricting the Entitlement to Treaty Benefits", "Treaty Characterisation Issues Arising From E.

Get this from a library. reports related to the OECD Model Tax Convention. [Organisation for Economic Co-operation and Development.;] -- This publication includes three recent reports of the Committee on Fiscal Affairs that resulted in changes to the OECD Model Tax Convention on Income and Capital.

The first considers how to address. These standards are primarily reflected in the OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated inwhich has been incorporated in the UN Model Tax standards provide for.

Reports Related to the Oecd Model Tax Convention by Organisation for Economic Co-operation and Development,Organisation for Economic Co-operation and Development edition, in EnglishPages: Reports Related to the Oecd Model Tax Convention: Issues in International Taxation: 8 [Organisation for Economic Co-Operation and Development] on *FREE* shipping on qualifying offers.

Organisation for Economic Co-Operation and Development. Get this from a library. Reports Related to the OECD Model Tax Convention.

[Organisation for Economic Co-operation and Development.;]. These standards are primarily reflected in the OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated inwhich has been incorporated in the UN Model Tax Convention.

Description: This book contains the official text of the OECD Model Tax Convention on Income and on Capital ( condensed version), together with the relevant updated country tax summaries and treaty charts.

In addition, the book is supplemented with a current list and short description of previous OECD reports related to the Model Tax. Most of the reports relate to the OECD Model Tax Convention on Income and on Capital. English Reports Related to the OECD Model Tax Convention OECD 16 May Click to download PDF - MB 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.

This book is by far the best book on the OECD Model Tax Convention (). Charts, overviews and significant case studies complete the comprehensive explanations on the mechanics of the OECD Model and the articles thereof, and 5/5(1).

In addition, the book is supplemented with a current list and short description of previous OECD reports related to the Model Tax Convention. 0The country tax summaries provide a concise description of the current direct taxes levied in each OECD Member country, including taxes on corporate income, individual income and capital.

Issues Related to Article 14 of the OECD Model Tax Convention. 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.

This publication is the eighth edition of the condensed version of the OECD Model Tax Convention on Income and on Capital. This shorter version contains the full text of the Model Tax Convention on Income and on Capital as it read on 22 Julybut without the historical notes, the detailed list of conventions between OECD member countries and the background.

(source: Nielsen Book Data) Summary This work provides a critical commentary on the OECD Report on Partnerships, which was published in This report is the first comprehensive analysis of the tax treatment of partnerships and potentially, the subject of extensive discussion among tax practitioners and academics in the years to come.

The Organisation for Economic Co-operation and Development (OECD; French: Organisation de coopération et de développement économiques, OCDE) is an intergovernmental economic organisation with 37 member countries, founded in to stimulate economic progress and world trade.

It is a forum of countries describing themselves as committed to democracy and Headquarters: Paris, France. Model double taxation convention on estates and inheritances and on gifts: report of the OECD Committee on Fiscal Affairs, K M62 Model income tax treaties: a comparative presentation of the texts of the model double taxation conventions on income and capital of the OECD ( and ), United Nations (), and United.

"Taxes Covered": A Study of Article 2 of the OECD Model Tax Conventions This book provides an in-depth analysis of recent case law and academic literature, and sheds light on the background to the standard formulations used in the provision on the substantive scope of today's tax : Patricia Brandstetter.

The Guidelines are the first international corporate responsibility instrument to cover taxation, contributing to and drawing upon a significant body of work on taxation, most notably the OECD Model Tax Convention and the UN Model Double Taxation Convention between Developed and Developing important chapter covers fundamental taxation recommendations.

reports related to the OECD Model Tax Convention. K A18 The international taxation of multinational enterprises in developed countries / J.

Adams, J. Whalley. The takeaway. The OECD Model is a common reference point for countries engaged in treaty negotiations.

The OECD Model makes significant changes to many of the operative rules that will impact the availability and scope of treaty benefits for taxpayers resident in countries that enter into revisions to existing treaties or negotiate new treaties based on the .The Organisation for Economic Co-operation and Development (OECD) on December 18 released a revised version of its model income tax convention (the OECD Model).

The OECD Model provides the basis for negotiation and application of bilateral tax treaties between countries to prevent tax evasion and avoidance. Though not binding onFile Size: 46KB.November The Application of the Convention to Partnerships, Trusts and Other, Non-Corporate Entities which enjoy a complete exemption from tax are still residents of a state so long as that state could assert jurisdiction to tax the entity on its worldwide income in accordance with one of the internationally acceptedFile Size: KB.