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2002 reports related to the OECD model tax convention. Number 8.

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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 examine...

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Bibliographic Details
Format: Electronic eBook
Language:English
Published: Paris, France : OECD, [2003]
Series:Issues in international taxation.
Subjects:
Double taxation > Treaties.
Double taxation.
Electronic commerce > Taxation.
Electronic books.
Online Access:Click to View
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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.
Physical Description:1 online resource (126 pages).
Bibliography:Includes bibliographical references.
ISBN:9789264099920 (e-book)

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