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

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
Creator
Subject
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
  • OECD
  • International
Language note
English
http://library.link/vocab/subjectName
  • 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
Instantiates
Publication
Label
Aspects of the 2010 Update other than those relating to Article 7 of the OECD Model Tax Convention
Publication

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