The Resource Art. 24 OECD-Musterabkommen, Ansässigkeit und Umsatzsteuer = Art. 24 OECD Model Convention, residence and VAT

Art. 24 OECD-Musterabkommen, Ansässigkeit und Umsatzsteuer = Art. 24 OECD Model Convention, residence and VAT

Label
Art. 24 OECD-Musterabkommen, Ansässigkeit und Umsatzsteuer = Art. 24 OECD Model Convention, residence and VAT
Title
Art. 24 OECD-Musterabkommen, Ansässigkeit und Umsatzsteuer = Art. 24 OECD Model Convention, residence and VAT
Creator
Subject
Language
eng
Summary
According to Art. 2 OECD Model Convention, the treaty shall apply to taxes on income and capital imposed on behalf of a contracting state or of its political subdivisions or local authorities, irrespective of the manner in which they are levied. However, there is an exception for purposes of Art. 24 OECD Model Convention : "The provisions of the Article shall, notwithstanding the provisions of Article 2, apply to taxes of every kind and description." This includes VAT. According to Art. 1 OECD Model Convention, the treaty is applicable to persons who are residents of one or both of the contracting states. The author analyses how the term "resident" has to be applied in respect of VAT
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 21 (2011),
http://library.link/vocab/creatorName
Lang, M
Geographic coverage
International
Language note
German
http://library.link/vocab/subjectName
  • OECD Model
  • non-discrimination
  • residence
  • VAT
Label
Art. 24 OECD-Musterabkommen, Ansässigkeit und Umsatzsteuer = Art. 24 OECD Model Convention, residence and VAT
Instantiates
Publication
Label
Art. 24 OECD-Musterabkommen, Ansässigkeit und Umsatzsteuer = Art. 24 OECD Model Convention, residence and VAT
Publication

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