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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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محفوظ في:
التنسيق: الكتروني كتاب الكتروني
اللغة:الإنجليزية
منشور في: Paris, France : OECD, [2003]
سلاسل:Issues in international taxation.
الموضوعات:
Double taxation > Treaties.
Double taxation.
Electronic commerce > Taxation.
Electronic books.
الوصول للمادة أونلاين:Click to View
الوسوم: إضافة وسم
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الملخص: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.
وصف مادي:1 online resource (126 pages).
بيبلوغرافيا:Includes bibliographical references.
ردمك:9789264099920 (e-book)

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