The Resource Discussion draft on the application of tax treaties to state-owned entities, including sovereign wealth funds

Discussion draft on the application of tax treaties to state-owned entities, including sovereign wealth funds

Label
Discussion draft on the application of tax treaties to state-owned entities, including sovereign wealth funds
Title
Discussion draft on the application of tax treaties to state-owned entities, including sovereign wealth funds
Creator
Subject
Language
eng
Summary
State-owned entities, including sovereign wealth funds, have expanded their cross-border investments in recent years. This has raised a number of questions, including questions related to taxation. The Committee on Fiscal Affairs, through its Working Party 1 on Tax Conventions and Related Questions, has examined questions related to the application of tax treaties to these entities as well as the relationship between tax treaties and national practices related to the application of the doctrine of sovereign immunity to tax matters. This public discussion draft includes proposals for additions and changes to the Commentary on the OECD Model Tax Convention that result from the work of the Working Party on these issues. The Committee is considering the inclusion of these additions and changes in the next update to the OECD Model Tax Convention, which is tentatively scheduled for the second part of 2010
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
http://bibfra.me/vocab/lite/organizationName
OECD Centre for Tax Policy and Administration
http://library.link/vocab/subjectName
  • OECD
  • OECD Model
  • treaty interpretation
  • public sector
  • sovereign wealth fund
  • sovereign immunity
Label
Discussion draft on the application of tax treaties to state-owned entities, including sovereign wealth funds
Instantiates
Publication
Extent
5 p.
Label
Discussion draft on the application of tax treaties to state-owned entities, including sovereign wealth funds
Publication
Extent
5 p.

Library Locations

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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