The Resource Das OECD-Musterabkommen 2017 = The 2017 OECD Model Tax Convention

Das OECD-Musterabkommen 2017 = The 2017 OECD Model Tax Convention

Label
Das OECD-Musterabkommen 2017 = The 2017 OECD Model Tax Convention
Title
Das OECD-Musterabkommen 2017 = The 2017 OECD Model Tax Convention
Creator
Subject
Language
eng
Summary
On 11 July 2017, the OECD Committee on Fiscal Affaires released the draft contents of the 2017 update to the OECD Model Tax Convention and the corresponding Model Commentary. The update reflects the changes that have been approved as part of the base erosion and profit shifting (BEPS) package, as well as changes that have been published in various discussion drafts released since the last update of the OECD Model Tax Convention published in July 2014. The author gives an overview of the changes and their impact on the application of the Austrian tax treaty network
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 27 (2017), no. 9 ; p. 450-459
http://library.link/vocab/creatorName
Bendlinger, S
Geographic coverage
  • International
  • European Union
  • Europe
Language note
German
http://library.link/vocab/subjectName
  • OECD
  • OECD Model
  • tax treaty
Label
Das OECD-Musterabkommen 2017 = The 2017 OECD Model Tax Convention
Instantiates
Publication
Label
Das OECD-Musterabkommen 2017 = The 2017 OECD Model Tax Convention
Publication

Library Locations

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