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...
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| 格式: | 電子 電子書 |
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| 語言: | 英语 |
| 出版: |
Paris, France :
OECD,
[2003]
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| 叢編: | Issues in international taxation.
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| 主題: | |
| 在線閱讀: | Click to View |
| 標簽: |
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| 總結: | 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. |
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| 實物描述: | 1 online resource (126 pages). |
| 參考書目: | Includes bibliographical references. |
| ISBN: | 9789264099920 (e-book) |