2002 reports related to the OECD Model Tax Convention

Contributor(s):

Organisation for Economic Co-operation and Development

Series: Issues in international taxation ; no. 8Publication details: Paris : Organisation for Economic Co-operation and Development, 2003Description: 126 p. ; 23 cmISBN:

9264099905

Other title:

2002 reports related to the Model Tax Convention [Running title]

Subject(s):

Online resources:

Click here to access online

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.

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.

Tags from this library: No tags from this library for this title. Log in to add tags.

Average rating: 0.0 (0 votes)

Holdings
Item type	Current library	Home library	Collection	Call number	Materials specified	Copy number	Status	Date due	Barcode
DOKUMEN	PERPUSTAKAAN TUN SERI LANANG	PERPUSTAKAAN TUN SERI LANANG DOKUMEN-P. TUN SERI LANANG (ARAS 5)	-	OECD 3 T867 (Browse shelf(Opens below))		1	Available		00001325982

Browsing PERPUSTAKAAN TUN SERI LANANG shelves, Shelving location: DOKUMEN-P. TUN SERI LANANG (ARAS 5) Close shelf browser (Hides shelf browser)

Previous								Next
Previous	OECD 3 T754 Arab development funds and banks : approaches to trilateral co-operation /	OECD 3 T754 Technology on trial : public participation in decision-making related to science and technology /	OECD 3 T778 Trust in government : ethics measures in OECD countries /	OECD 3 T867 2002 reports related to the OECD Model Tax Convention	OECD 3 T868 Safety of two-wheelers : a report /	OECD 3 T883 2005 21st century learning environments	OECD 3 T897 Towards sustainable development : environmental indicators.	Next

Includes bibliographical references

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.

There are no comments on this title.

to post a comment.

2002 reports related to the OECD Model Tax Convention

Browsing PERPUSTAKAAN TUN SERI LANANG shelves, Shelving location: DOKUMEN-P. TUN SERI LANANG (ARAS 5) Close shelf browser (Hides shelf browser)

Contact Us

Copyright ©The National University of Malaysia Library