2002 reports related to the OECD model tax convention. Number 8.
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...
-д хадгалсан:
| Формат: | Цахим Цахим ном |
|---|---|
| Хэл сонгох: | англи |
| Хэвлэсэн: |
Paris, France :
OECD,
[2003]
|
| Цуврал: | Issues in international taxation.
|
| Нөхцлүүд: | |
| Онлайн хандалт: | Click to View |
| Шошгууд: |
Шошго байхгүй, Энэхүү баримтыг шошголох эхний хүн болох!
|
| Тойм: | 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. |
|---|---|
| Биет тодорхойлолт: | 1 online resource (126 pages). |
| Номзүй: | Includes bibliographical references. |
| ISBN: | 9789264099920 (e-book) |