The Resource 2008 OECD Model : conflicts of qualification and double non-taxation

2008 OECD Model : conflicts of qualification and double non-taxation

Label
2008 OECD Model : conflicts of qualification and double non-taxation
Title
2008 OECD Model : conflicts of qualification and double non-taxation
Creator
Subject
Language
eng
Summary
The 2008 Update of the OECD Model modified Para. 32.6 of the Commentary on Art. 23 (Elimination of double taxation). Para. 32.6 was added in 2000 and deals with double non-taxation arising from conflicts of qualification. The changes to Para. 32.6, although minor, deserve careful analysis because the issue of qualification conflicts resulting in double non-taxation is highly controversial. This article examines the changes to Para 32.6 and analyses the policy and legal considerations relating to the approach taken in Para. 32.6
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 63 (2009),
http://library.link/vocab/creatorName
Lang, M
Geographic coverage
  • OECD
  • International
Language note
English
http://library.link/vocab/subjectName
  • OECD Model
  • double non-taxation
Label
2008 OECD Model : conflicts of qualification and double non-taxation
Instantiates
Publication
Label
2008 OECD Model : conflicts of qualification and double non-taxation
Publication

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