The Resource 2002 reports related to the OECD Model Tax Convention
2002 reports related to the OECD Model Tax Convention
Resource Information
The item 2002 reports related to the OECD Model Tax Convention represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in European University Institute.This item is available to borrow from 1 library branch.
Resource Information
The item 2002 reports related to the OECD Model Tax Convention represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in European University Institute.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- Extent
- 126 pages
- 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
- Isbn
- 9789264099906
- 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
- 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
- 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
- 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
- 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
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.eui.eu/portal/2002-reports-related-to-the-OECD-Model-Tax/IJXnOV_oDFM/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.eui.eu/portal/2002-reports-related-to-the-OECD-Model-Tax/IJXnOV_oDFM/">2002 reports related to the OECD Model Tax Convention</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.eui.eu/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.eui.eu/">European University Institute</a></span></span></span></span></div>
