Coverart for item
The Resource 2002 reports related to the OECD Model Tax Convention

2002 reports related to the OECD Model Tax Convention

Label
2002 reports related to the OECD Model Tax Convention
Title
2002 reports related to the OECD Model Tax Convention
Title variation
2002 reports related to the Model Tax Convention
Contributor
Subject
Genre
Language
eng
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
Member of
Cataloging source
IT-FiEUI
Government publication
international or intergovernmental publication
Index
no index present
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
Organisation for Economic Co-operation and Development
Series statement
Issues in international taxation
Series volume
no. 8
http://library.link/vocab/subjectName
  • Double taxation
  • Double taxation
  • Electronic commerce
Label
2002 reports related to the OECD Model Tax Convention
Instantiates
Publication
Bibliography note
Includes bibliographical references
Carrier category
volume
Carrier category code
nc
Carrier MARC source
rdacarrier.
Content category
text
Content type code
txt
Content type MARC source
rdacontent.
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
Control code
FIEb12935177
Dimensions
23 cm.
Extent
126 pages
Isbn
9789264099906
Media category
unmediated
Media MARC source
rdamedia.
Media type code
n
System control number
(OCoLC)52558239
Label
2002 reports related to the OECD Model Tax Convention
Publication
Bibliography note
Includes bibliographical references
Carrier category
volume
Carrier category code
nc
Carrier MARC source
rdacarrier.
Content category
text
Content type code
txt
Content type MARC source
rdacontent.
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
Control code
FIEb12935177
Dimensions
23 cm.
Extent
126 pages
Isbn
9789264099906
Media category
unmediated
Media MARC source
rdamedia.
Media type code
n
System control number
(OCoLC)52558239

Library Locations

    • Badia FiesolanaBorrow it
      Via dei Roccettini 9, San Domenico di Fiesole, 50014, IT
      43.803074 11.283055
Processing Feedback ...