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

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
Creator
Subject
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
Instantiates
Publication
Label
Income from immovable property : Article 6 par. 1 OECD Model Convention in the light of equity
Publication

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