The Resource Aspects of the 2010 Update other than those relating to Article 7 of the OECD Model Tax Convention
Aspects of the 2010 Update other than those relating to Article 7 of the OECD Model Tax Convention
Resource Information
The item Aspects of the 2010 Update other than those relating to Article 7 of the OECD Model Tax Convention represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Aspects of the 2010 Update other than those relating to Article 7 of the OECD Model Tax Convention represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- In addition to the new Art. 7 of the OECD Model Tax Convention and the related Commentary changes discussed elsewhere in this issue of the Bulletin for International Taxation, the 2010 Update makes a number of other significant amendments to the Commentaries. This article describes these changes and the guidance they provide, including collective investment vehicles, application of the OECD Model to states, their subdivisions and their wholly owned entities, telecommunications transactions and activities, and the scope of Article 15(2) of the OECD Model (exception from source state taxation of employment income)
- Language
- eng
- Label
- Aspects of the 2010 Update other than those relating to Article 7 of the OECD Model Tax Convention
- Title
- Aspects of the 2010 Update other than those relating to Article 7 of the OECD Model Tax Convention
- Language
- eng
- Summary
- In addition to the new Art. 7 of the OECD Model Tax Convention and the related Commentary changes discussed elsewhere in this issue of the Bulletin for International Taxation, the 2010 Update makes a number of other significant amendments to the Commentaries. This article describes these changes and the guidance they provide, including collective investment vehicles, application of the OECD Model to states, their subdivisions and their wholly owned entities, telecommunications transactions and activities, and the scope of Article 15(2) of the OECD Model (exception from source state taxation of employment income)
- Citation source
- In: Bulletin for international taxation. - Amsterdam. - Vol. 65 (2011),
- http://library.link/vocab/creatorName
- Barret, E
- Geographic coverage
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- OECD
- OECD Model
- investment fund
- telecommunication industry
- employment income
- Label
- Aspects of the 2010 Update other than those relating to Article 7 of the OECD Model Tax Convention
- Label
- Aspects of the 2010 Update other than those relating to Article 7 of the OECD Model Tax Convention
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Aspects-of-the-2010-Update-other-than-those/gxv5Q4MIrgc/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Aspects-of-the-2010-Update-other-than-those/gxv5Q4MIrgc/">Aspects of the 2010 Update other than those relating to Article 7 of the OECD Model Tax Convention</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
