Download or read book Issues in International Taxation 2002 Reports Related to the OECD Model Tax Convention written by OECD and published by OECD Publishing. This book was released on 2003-05-16 with total page 129 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book 2002 Reports Related to the OECD Model Tax Convention written by Organisation for Economic Co-operation and Development and published by OECD Publishing. This book was released on 2003 with total page 132 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Issues in International Taxation No 08 2002 Reports Related to the OECD Model Tax Convention written by and published by . This book was released on with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Model Tax Convention on Income and on Capital Volumes I and Ii Update 2002 written by Anonimo and published by Organization for Economic. This book was released on 2004 with total page 900 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Model Tax Convention on Income and on Capital written by Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs and published by OECD. This book was released on 2006 with total page 782 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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).
Download or read book Issues in International Taxation The Application of the OECD Model Tax Convention to Partnerships written by OECD and published by OECD Publishing. This book was released on 1999-08-26 with total page 131 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report addresses the issue of the application of tax treaties to cases involving partnerships in detail and focuses on specific factual examples.
Download or read book Model Tax Convention on Income and on Capital Condensed Version 2003 written by OECD and published by OECD Publishing. This book was released on 2003-01-20 with total page 342 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Model Tax Convention on Income and on Capital Condensed Version 2005 written by OECD and published by OECD Publishing. This book was released on 2005-11-18 with total page 375 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Model Tax Convention on Income and on Capital Condensed Version 2017 written by OECD and published by OECD Publishing. This book was released on 2017-12-18 with total page 658 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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...
Download or read book The 2010 OECD Updates written by Dennis Manolito Weber and published by Kluwer Law International B.V.. This book was released on 2011-01-01 with total page 248 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Model Tax Convention on Income and on Capital Introduction model convention commentary written by Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs and published by . This book was released on 2000 with total page 664 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Issues in International Taxation Issues Related to Article 14 of the OECD Model Tax Convention written by OECD and published by OECD Publishing. This book was released on 2000-04-01 with total page 48 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Taxes Covered written by Patricia Brandstetter and published by IBFD. This book was released on 2011 with total page 281 pages. Available in PDF, EPUB and Kindle. Book excerpt: "The substantive scope of a tax treaty determines the extent of protection it can provide against international double taxation. Countries worldwide have adopted the text of Art. 2 ('Taxes covered') of the OECD Model Tax Conventions in their bilateral tax treaties. However, the structure and wording of Art. 2, which have remained virtually unchanged since the beginnings of tax treaty law in the 1920s, create interpetive issues and uncertainties in practical treaty application. This book not only provides in-depth analysis of recent case law and academic literature, but also sheds light on the background to the standard formulations so widely used in the provision on the substantive scope of today's tax treaties. The source documents used have rarely found their way into publications before: historical OEEC and OECD Reports and Minutes, originally largely classified as 'restricted' and thus inaccessible to the public for decades, provide an insight into the drafting process of Art. 2 and the discussions of Delegates from various nations on practical implications for treaty application. The book offers a unique perspective on this core treaty provision and aims to provide guidance for determing the 'taxes covered' in any tax treaty"--Page 4 of cover.
Download or read book Model Tax Convention on Income and on Capital written by Organization for Economic Development and Cooperation and published by Organization for Economic Co-Operation & Development. This book was released on 2018-01-12 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication is the tenth edition of the condensed version of the OECD Model Tax Convention on Income and on Capital. This shorter version contains the articles and commentaries 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 that are included in the full version. The full version of the OECD Model Tax Convention for each edition is published separately. It is available in print, PDF and web formats. The web format includes extensive interlinking, making it easy to link from articles to related commentaries. The web and PDF versions will be available via the OECD iLibrary.
Download or read book Model Tax Convention on Income and on Capital 2014 Full Version written by OECD and published by OECD Publishing. This book was released on 2015-10-30 with total page 2289 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Download or read book Model Tax Convention on Income and on Capital written by and published by . This book was released on 2003 with total page 666 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews New Zealand 2013 Combined Phase 1 Phase 2 incorporating Phase 2 ratings written by OECD and published by OECD Publishing. This book was released on 2013-11-22 with total page 111 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report contains Phase 1 and Phase 2 reviews of New Zealand, now updated with ratings.
