Item Details

2002 Reports Related to the OECD Model Tax Convention [electronic resource]

Organisation for Economic Co-Operation and Development
Format
EBook; Book; Government Document; Online
Published
Paris : Organisation for Economic Co-operation and Development, c2003.
Language
English
Variant Title
2002 reports related to the Model Tax Convention
Series
Issues in International Taxation
ISBN
9264099905
Summary
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.
Contents
  • Restricting the entitlement to treaty benefits
  • Treaty characterisation issues arising from E-Commerce: report adopted by the Committee on Fiscal Affairs
  • Issues arising under Article 5 (Permanent Establishment) of the Model Tax Convention.
Description
Mode of access: World wide Web.
Notes
Includes bibliographical references.
Series Statement
Issues in international taxation ; no. 8
Logo for Copyright Not EvaluatedCopyright Not Evaluated
Technical Details
  • Access in Virgo Classic

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