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The Resource History of tax treaties : the relevance of the OECD documents for the interpretation of tax treaties

History of tax treaties : the relevance of the OECD documents for the interpretation of tax treaties

Label
History of tax treaties : the relevance of the OECD documents for the interpretation of tax treaties
Title
History of tax treaties : the relevance of the OECD documents for the interpretation of tax treaties
Contributor
Subject
Language
eng
Summary
This book provides an historical in-depth analysis for each provision in the OECD Model Convention. It offers a refurbished presentation of the history and internal processes of the international organizations involved in the tax treaty models' development. This historical analysis helps the reader understand the design and content of certain provisions, as well as their role in the system as a whole. It also provides tools for interpretation. By using those tools, one can solve numerous current interpretation issues and gain new insights for future improvements of the OECD Model Convention
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
  • Ecker, T
  • Ressler, G
Series statement
  • Series on International Tax Law
  • Schriftenreihe zum Internationalen Steuerrecht
Series volume
  • Vol. 69
  • Band 69
http://library.link/vocab/subjectName
  • OECD Model
  • tax treaty
  • treaty interpretation
  • PE
Label
History of tax treaties : the relevance of the OECD documents for the interpretation of tax treaties
Instantiates
Publication
Contents
  • The very beginning - the first tax treaties
  • von Roenne, C.
  • ; p. 17-39 ; refs
  • The history and relevance of model tax conventions
  • Souza de Castelo Branco, R.
  • ; p. 41-56
  • Tax treaties and the recourse to historical interpretation under the Vienna Convention on the Law of Treaties
  • Olenik, K.
  • ; p. 57-91
  • Interpretation of tax treaties following the OECD/OEEC Model and the relevance of the OECD documents
  • Lakshminarayanan, P.
  • ; p. 93-113
  • Article 2 from an historical perspective : how old materials can cast new light on taxes covered by double tax conventions
  • Dubut, T.
  • ; p. 115-141
  • Article 3(1) - Definitions
  • Day, T.
  • ; p. 143-163
  • Articles 1 and 4 - Personal scope : individuals
  • Prieto González, A.
  • ; p. 165-196
  • Article 4 - Personal scope : companies and non-individuals
  • Attard, T.
  • ; p. 197-228
  • Article 5 - The concept of permanent establishment
  • Otegui Pita, F.
  • ; p. 229-256
  • Article 5 - Dependent agent permanent establishment
  • Melzerova, E.
  • ; p. 257-287 ; refs
  • Article 6 - Income from immovable property
  • Yu-Hou Hsu, J.
  • ; p. 289-311
  • Article 7 - Business profits
  • Luque, J.
  • ; p. 313-333
  • Article 7 - Attribution of business profits to permanent establishments
  • Maran, A.
  • ; p. 335-362
  • Article 8 - Shipping, inland and waterways transport and air transport
  • Cutrera, M.
  • ; p. 363-385
  • Article 9 - Associated companies
  • Lehner, M.
  • ; p. 387-409
  • Article 10 - Dividends
  • May, N.
  • ; p. 411-443
  • Article 11 - Interest
  • Fuentes Hernandez, D.
  • ; p. 445-471
  • Article 12 - Royalties
  • Szücs-Hidvégi, K.
  • ; p. 473-507
  • The concept of beneficial ownership
  • Ng, R.
  • ; p. 509-540
  • Article 13 - Capital gains
  • Louca, E.
  • ; p. 541-561
  • Article 15 - Income from employment
  • Calleja Jimenez, A.
  • ; p. 563-577
  • Article 16 and Article 17 - Directors fees and artistes and sportsmen
  • Arora, S.A.
  • ; p. 579-601
  • Articles 18, 19 and 20 - Pensions; government services; students (and visiting professors)
  • Santini, A.
  • ; p. 603-628
  • Article 21 - Other income
  • Cui, S.
  • ; p. 629-642
  • Article 23 - Methods to avoid double taxation
  • Schwimann, M.
  • ; p. 643-661
  • Article 24 - Non-discrimination
  • Rodríguez Nepote, I.
  • ; p. 663-684
  • Articles 25, 26 and 27 - Administrative cooperation
  • Knittel, M.B.
  • ; p. 685-713
  • Articles 28 to 31
  • Cui, S.
  • ; p. 715-722
Extent
734 p.
Isbn
9783707320114
Label
History of tax treaties : the relevance of the OECD documents for the interpretation of tax treaties
Publication
Contents
  • The very beginning - the first tax treaties
  • von Roenne, C.
  • ; p. 17-39 ; refs
  • The history and relevance of model tax conventions
  • Souza de Castelo Branco, R.
  • ; p. 41-56
  • Tax treaties and the recourse to historical interpretation under the Vienna Convention on the Law of Treaties
  • Olenik, K.
  • ; p. 57-91
  • Interpretation of tax treaties following the OECD/OEEC Model and the relevance of the OECD documents
  • Lakshminarayanan, P.
  • ; p. 93-113
  • Article 2 from an historical perspective : how old materials can cast new light on taxes covered by double tax conventions
  • Dubut, T.
  • ; p. 115-141
  • Article 3(1) - Definitions
  • Day, T.
  • ; p. 143-163
  • Articles 1 and 4 - Personal scope : individuals
  • Prieto González, A.
  • ; p. 165-196
  • Article 4 - Personal scope : companies and non-individuals
  • Attard, T.
  • ; p. 197-228
  • Article 5 - The concept of permanent establishment
  • Otegui Pita, F.
  • ; p. 229-256
  • Article 5 - Dependent agent permanent establishment
  • Melzerova, E.
  • ; p. 257-287 ; refs
  • Article 6 - Income from immovable property
  • Yu-Hou Hsu, J.
  • ; p. 289-311
  • Article 7 - Business profits
  • Luque, J.
  • ; p. 313-333
  • Article 7 - Attribution of business profits to permanent establishments
  • Maran, A.
  • ; p. 335-362
  • Article 8 - Shipping, inland and waterways transport and air transport
  • Cutrera, M.
  • ; p. 363-385
  • Article 9 - Associated companies
  • Lehner, M.
  • ; p. 387-409
  • Article 10 - Dividends
  • May, N.
  • ; p. 411-443
  • Article 11 - Interest
  • Fuentes Hernandez, D.
  • ; p. 445-471
  • Article 12 - Royalties
  • Szücs-Hidvégi, K.
  • ; p. 473-507
  • The concept of beneficial ownership
  • Ng, R.
  • ; p. 509-540
  • Article 13 - Capital gains
  • Louca, E.
  • ; p. 541-561
  • Article 15 - Income from employment
  • Calleja Jimenez, A.
  • ; p. 563-577
  • Article 16 and Article 17 - Directors fees and artistes and sportsmen
  • Arora, S.A.
  • ; p. 579-601
  • Articles 18, 19 and 20 - Pensions; government services; students (and visiting professors)
  • Santini, A.
  • ; p. 603-628
  • Article 21 - Other income
  • Cui, S.
  • ; p. 629-642
  • Article 23 - Methods to avoid double taxation
  • Schwimann, M.
  • ; p. 643-661
  • Article 24 - Non-discrimination
  • Rodríguez Nepote, I.
  • ; p. 663-684
  • Articles 25, 26 and 27 - Administrative cooperation
  • Knittel, M.B.
  • ; p. 685-713
  • Articles 28 to 31
  • Cui, S.
  • ; p. 715-722
Extent
734 p.
Isbn
9783707320114

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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