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

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
Creator
Subject
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
Instantiates
Publication
Label
Der Anwendungsbereich des Art. 26 OECD-MA mit kleiner Auskunftsklausel = Scope of Art. 26 OECD MC with a minor information clause
Publication

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