The Resource Income from immovable property : Article 6 par. 1 OECD Model Convention in the light of equity
Income from immovable property : Article 6 par. 1 OECD Model Convention in the light of equity
Resource Information
The item Income from immovable property : Article 6 par. 1 OECD Model Convention in the light of equity represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
Resource Information
The item Income from immovable property : Article 6 par. 1 OECD Model Convention in the light of equity represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
- Summary
- Traditionally, the decision between the principles of residence and source taxation in general as well as regarding certain types of income has been tested on the grounds of economic efficiency and (legal) equity. This paper compares the allocation of taxing rights of income from immovable property as provided for by Article 6 par. 1 of the OECD Model and these principles. It elaborates whether the decision made by the OECD Model is in consistency with general principles of international taxation, or whether a deviating solution could raise the level of conformity
- Language
- eng
- Label
- Income from immovable property : Article 6 par. 1 OECD Model Convention in the light of equity
- Title
- Income from immovable property : Article 6 par. 1 OECD Model Convention in the light of equity
- Language
- eng
- Summary
- Traditionally, the decision between the principles of residence and source taxation in general as well as regarding certain types of income has been tested on the grounds of economic efficiency and (legal) equity. This paper compares the allocation of taxing rights of income from immovable property as provided for by Article 6 par. 1 of the OECD Model and these principles. It elaborates whether the decision made by the OECD Model is in consistency with general principles of international taxation, or whether a deviating solution could raise the level of conformity
- Citation source
- Bound in: Source versus residence in international tax law. - Wien : Linde, 2005 ; p. 73-97
- http://library.link/vocab/creatorName
- Lang, R
- Geographic coverage
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- allocation of taxing rights
- immovable property
- OECD Model
- source principle of taxation
- residence principle of taxation
- Label
- Income from immovable property : Article 6 par. 1 OECD Model Convention in the light of equity
- Label
- Income from immovable property : Article 6 par. 1 OECD Model Convention in the light of equity
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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/Income-from-immovable-property--Article-6-par.-1/MWFFcSixHZk/" 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/Income-from-immovable-property--Article-6-par.-1/MWFFcSixHZk/">Income from immovable property : Article 6 par. 1 OECD Model Convention in the light of equity</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>
