The Resource Der Anwendungsbereich des Art. 26 OECD-MA mit kleiner Auskunftsklausel = Scope of Art. 26 OECD MC with a minor information clause
Der Anwendungsbereich des Art. 26 OECD-MA mit kleiner Auskunftsklausel = Scope of Art. 26 OECD MC with a minor information clause
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The item Der Anwendungsbereich des Art. 26 OECD-MA mit kleiner Auskunftsklausel = Scope of Art. 26 OECD MC with a minor information clause 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 Der Anwendungsbereich des Art. 26 OECD-MA mit kleiner Auskunftsklausel = Scope of Art. 26 OECD MC with a minor information clause 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
- The OECD Commentary on Art. 26 of the OECD Model provides for several examples concerning the scope of exchange of information in tax treaty law. These examples have led to the question of how to draw the line between the "minor information clause" and the "major information clause". In this article, the authors show why the examples in the OECD Commentary cannot be used for defining the scope of Art. 26 OECD MC. In fact, this question has to be answered by means of other methodological possibilities
- Language
- eng
- Label
- Der Anwendungsbereich des Art. 26 OECD-MA mit kleiner Auskunftsklausel = Scope of Art. 26 OECD MC with a minor information clause
- Title
- Der Anwendungsbereich des Art. 26 OECD-MA mit kleiner Auskunftsklausel = Scope of Art. 26 OECD MC with a minor information clause
- Language
- eng
- Summary
- The OECD Commentary on Art. 26 of the OECD Model provides for several examples concerning the scope of exchange of information in tax treaty law. These examples have led to the question of how to draw the line between the "minor information clause" and the "major information clause". In this article, the authors show why the examples in the OECD Commentary cannot be used for defining the scope of Art. 26 OECD MC. In fact, this question has to be answered by means of other methodological possibilities
- Citation source
- In: Steuer und Wirtschaft International. - Wien. - Vol. 21 (2011),
- http://library.link/vocab/creatorName
-
- Aumayr, E
- Marchgraber, C
- Geographic coverage
- International
- Language note
- German
- http://library.link/vocab/subjectName
-
- OECD Model
- exchange of information
- mutual assistance
- Label
- Der Anwendungsbereich des Art. 26 OECD-MA mit kleiner Auskunftsklausel = Scope of Art. 26 OECD MC with a minor information clause
- Label
- Der Anwendungsbereich des Art. 26 OECD-MA mit kleiner Auskunftsklausel = Scope of Art. 26 OECD MC with a minor information clause
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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/Der-Anwendungsbereich-des-Art.-26-OECD-MA-mit/qHz1XG9ysHg/" 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/Der-Anwendungsbereich-des-Art.-26-OECD-MA-mit/qHz1XG9ysHg/">Der Anwendungsbereich des Art. 26 OECD-MA mit kleiner Auskunftsklausel = Scope of Art. 26 OECD MC with a minor information clause</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>
