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The Resource Model Tax Convention on Income and on Capital : volume I and II (updated 15 July 2014)

Model Tax Convention on Income and on Capital : volume I and II (updated 15 July 2014)

Label
Model Tax Convention on Income and on Capital : volume I and II (updated 15 July 2014)
Title
Model Tax Convention on Income and on Capital : volume I and II (updated 15 July 2014)
Title variation
  • Model Tax Convention on Income and on Capital : full version (as it read on 15 July 2014)
  • OECD Model 2014
Creator
Subject
Language
eng
Summary
This full version of the OECD Model Tax Convention contains the full text of the Model Tax Convention on Income and on Capital as it read on 15 July 2014, including the Articles, the Commentaries, the non-OECD economies' positions, the Recommendation of the OECD Council, the historical notes, the detailed list of conventions between OECD member countries and the full text of a number of background reports adopted after 1977
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Model Tax Convention on Income and on Capital : full version
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
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OECD Committee on Fiscal Affairs
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  • OECD
  • OECD Model
  • tax treaty
Label
Model Tax Convention on Income and on Capital : volume I and II (updated 15 July 2014)
Instantiates
Publication
Contents
  • Transfer pricing, corresponding adjustments and the mutual agreement procedure (adopted by the OECD Council on 24 November 1982)
  • The taxation of income derived from the leasing of industrial, commercial or scientific equipment (adopted by the OECD Council on 13 September 1983)
  • The taxation of income derived from the leasing of containers (adopted by the OECD Council on 13 September 1983)
  • Thin capitalisation (adopted by the OECD Council on 26 November 1986)
  • Double taxation conventions and the use of base companies (adopted by the OECD Council on 27 November 1986)
  • Double taxation conventions and the use of conduit companies (adopted by the OECD Council on 27 November 1986)
  • The taxation of income derived from entertainment, artistic and sporting activities (adopted by the OECD Council on 27 March 1987)
  • Tax treaty override (adopted by the OECD Council on 2 October 1989)
  • The 183 Day rule: some problems of application (adopted by the OECD Council on 24 October 1991)
  • The tax treatment of software (adopted by the OECD Council on 23 July 1992)
  • Triangular cases (adopted by the OECD Council on 23 July 1992)
  • The tax treatment of employees' contributions to foreign pension schemes (adopted by the OECD Council on 23 July 1992)
  • Attribution of income to permanent establishments (adopted by the OECD Council on 26 November 1993)
  • Tax sparing: a reconsideration (adopted by the OECD Council on 23 October 1997)
  • The application of the OECD Model Tax Convention to partnerships (adopted by the OECD Committee on Fiscal Affairs on 20 January 1999)
  • Issues related to Article 14 of the Model Tax Convention (adopted by the OECD Committee on Fiscal Affairs on 27 January 2000)
  • Restricting the entitlement to treaty benefits (adopted by the OECD Committee on Fiscal Affairs on 7 November 2002)
  • Treaty characterisation issues arising from e-commerce (adopted by the OECD Committee on Fiscal Affairs on 7 November 2002)
  • Issues arising under Article 5 (permanent establishment) of the Model Tax Convention (adopted by the OECD Committee on Fiscal Affairs on 7 November 2002)
  • Cross-border income tax issues arising from employee stock-option plans (approved by the OECD Committee on Fiscal Affairs on 16 June 2004)
  • Improving the resolution of tax treaty disputes (adopted by the OECD Committee on Fiscal Affairs on 30 January 2007)
  • Application and interpretation of Article 24 (non-discrimination) (adopted by the OECD Committee on Fiscal Affairs on 20 June 2008)
  • Tax treaty issues related to REITs (adopted by the OECD Committee on Fiscal Affairs on 20 June 2008)
  • The granting of treaty benefits with respect to the income of collective investment vehicles (adopted by the OECD Committee on Fiscal Affairs on 23 April 2010)
  • Tax treaty issues related to emissions permits/credits (adopted by the OECD Committee on Fiscal Affairs on 26 June 2014)
  • Issues related to Article 17 of the OECD Model Tax Convention (adopted by the OECD Committee on Fiscal Affairs on 26 June 2014)
Edition
9th ed.
Extent
2287 p. (various paginations)
Isbn
9789264239029
Isbn Type
(print)
Label
Model Tax Convention on Income and on Capital : volume I and II (updated 15 July 2014)
Publication
Contents
  • Transfer pricing, corresponding adjustments and the mutual agreement procedure (adopted by the OECD Council on 24 November 1982)
  • The taxation of income derived from the leasing of industrial, commercial or scientific equipment (adopted by the OECD Council on 13 September 1983)
  • The taxation of income derived from the leasing of containers (adopted by the OECD Council on 13 September 1983)
  • Thin capitalisation (adopted by the OECD Council on 26 November 1986)
  • Double taxation conventions and the use of base companies (adopted by the OECD Council on 27 November 1986)
  • Double taxation conventions and the use of conduit companies (adopted by the OECD Council on 27 November 1986)
  • The taxation of income derived from entertainment, artistic and sporting activities (adopted by the OECD Council on 27 March 1987)
  • Tax treaty override (adopted by the OECD Council on 2 October 1989)
  • The 183 Day rule: some problems of application (adopted by the OECD Council on 24 October 1991)
  • The tax treatment of software (adopted by the OECD Council on 23 July 1992)
  • Triangular cases (adopted by the OECD Council on 23 July 1992)
  • The tax treatment of employees' contributions to foreign pension schemes (adopted by the OECD Council on 23 July 1992)
  • Attribution of income to permanent establishments (adopted by the OECD Council on 26 November 1993)
  • Tax sparing: a reconsideration (adopted by the OECD Council on 23 October 1997)
  • The application of the OECD Model Tax Convention to partnerships (adopted by the OECD Committee on Fiscal Affairs on 20 January 1999)
  • Issues related to Article 14 of the Model Tax Convention (adopted by the OECD Committee on Fiscal Affairs on 27 January 2000)
  • Restricting the entitlement to treaty benefits (adopted by the OECD Committee on Fiscal Affairs on 7 November 2002)
  • Treaty characterisation issues arising from e-commerce (adopted by the OECD Committee on Fiscal Affairs on 7 November 2002)
  • Issues arising under Article 5 (permanent establishment) of the Model Tax Convention (adopted by the OECD Committee on Fiscal Affairs on 7 November 2002)
  • Cross-border income tax issues arising from employee stock-option plans (approved by the OECD Committee on Fiscal Affairs on 16 June 2004)
  • Improving the resolution of tax treaty disputes (adopted by the OECD Committee on Fiscal Affairs on 30 January 2007)
  • Application and interpretation of Article 24 (non-discrimination) (adopted by the OECD Committee on Fiscal Affairs on 20 June 2008)
  • Tax treaty issues related to REITs (adopted by the OECD Committee on Fiscal Affairs on 20 June 2008)
  • The granting of treaty benefits with respect to the income of collective investment vehicles (adopted by the OECD Committee on Fiscal Affairs on 23 April 2010)
  • Tax treaty issues related to emissions permits/credits (adopted by the OECD Committee on Fiscal Affairs on 26 June 2014)
  • Issues related to Article 17 of the OECD Model Tax Convention (adopted by the OECD Committee on Fiscal Affairs on 26 June 2014)
Edition
9th ed.
Extent
2287 p. (various paginations)
Isbn
9789264239029
Isbn Type
(print)

Library Locations

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