000			01928cam a2200337Ia 4500
005			20250930115010.0
008			030909s2003 fr m a000 0 eng
020			_a9264099905 _cRM173.08
039		9	_a200309231502 _bhaslini _c200309231459 _dhaslini _c200309091334 _dnorjismi _y09-09-2003 _znorjismi
090			_aOECD 3 T867
090			_aOECD 3
245	0	0	_a2002 reports related to the OECD Model Tax Convention
246	1	7	_a2002 reports related to the Model Tax Convention
260			_aParis : _bOrganisation for Economic Co-operation and Development, _c2003
300			_a126 p. ; _c23 cm.
440		0	_aIssues in international taxation ; _vno. 8
504			_aIncludes bibliographical references
505	0		_aRestricting 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.
520			_aThis 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.
650		0	_aDouble taxation
650		0	_aDouble taxation _xTreaties
650		0	_aElectronic commerce _xTaxation
710	2		_aOrganisation for Economic Co-operation and Development _943115
856	4		_uhttp://www.sourceoecd.org
907			_a.b13256828 _b2020-10-15 _c2019-11-12
942			_c4 _n0 _kOECD 3 T867
914			_avtls000340137
991			_aBahagian Koleksi Dokumen
998			_at _b2003-09-09 _cm _da _feng _gfr _y0 _z.b13256828
999			_c325187 _d325187