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The Resource Materials on international, TP & EU tax law

Materials on international, TP & EU tax law

Label
Materials on international, TP & EU tax law
Title
Materials on international, TP & EU tax law
Contributor
Subject
Language
eng
Summary
This publication provides the most basic texts on international, transfer pricing and EU tax law. Volume A focuses on international tax law materials. On the basis of the 2017 version of the OECD Model Convention comparisons are included with the 1963 OECD Draft Convention, the 2017 UN Model and the 2016 US Model. The OECD Model itself, the introduction to this Model and the OECD Commentary are presented in a way in which the successive changes, additions and deletions that were made to the 1977 text in 1992, 1994, 1995, 1997, 2000, 2003, 2005, 2008, 2010, 2014 and 2017 can be readily identified. This new edition comprises also a fully edited version of the 2017 UN Model along with the much expanded 2017 Commentary on this Model, highlighting not only the comprehensive changes and additions made to the earlier versions of the UN Commentary but also marking the extensive inclusions of sections from the OECD Commentary.Further, the most important documents that were published by the OECD in connection with the OECD/G20 project on 'Tax Challenges Arising from the Digitalisation of the Economy' are included. In addition, various other OECD BEPS discussion drafts have been inserted, along with a series of OECD reports: the 2017 text of the Transfer Pricing Guidelines, the 1999 Partnership Report and the 2010 Report on the attribution of profits to PEs. The book also includes brief surveys of the tax systems of 30 countries. Volume B includes the most relevant texts with regard to transfer pricing. In addition to a comprehensive series of OECD documents (including the 2017 version of the Transfer Pricing Guidelines), this volume also covers the UN Practical Manual on Transfer Pricing for Developing Countries (2003), various EU documents (including reports of the Joint Transfer Pricing Forum) and the US Regulations on Sec. 482. As of 2018, Volume C has been divided into two parts. Volume C.1 contains EU texts. In addition to the full text of the Treaty on the Functioning of the European Union itself, the updated texts of the various Directives are included. Also some 65 decisions of the EU Court of Justice issued in the period July 2016 - April 2018 are reproduced along with the Opinions of the Advocate General (in cases where no ECJ decision is available yet), all dealing with income tax issues or directly related thereto. All ECJ decisions that were included in the previous edition of Volume C (January 1986 - July 2014) have been transferred to Volume C.2
Former title
Materials on international and EU tax law
Geographic coverage
  • European Union
  • Europe
  • International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
  • Raad, C. van
  • Simontacchi, S
http://library.link/vocab/subjectName
  • OECD Model
  • international tax law
  • EU tax law
  • transfer pricing
  • tax treaty
  • UN Model
  • ECJ case law
  • BEPS Project (OECD)
  • PE
Label
Materials on international, TP & EU tax law
Instantiates
Publication
Edition
17th ed.
Extent
(lxxiv, x, xvii, xiv) (2488, 1900, 1917, 1516)
Isbn
9789082585421
Isbn Type
(vol. B)
Label
Materials on international, TP & EU tax law
Publication
Edition
17th ed.
Extent
(lxxiv, x, xvii, xiv) (2488, 1900, 1917, 1516)
Isbn
9789082585421
Isbn Type
(vol. B)

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      3.148008 101.712199
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