The Resource Origins of the 1963 OECD Model series - working party Twelve and Article 10
Origins of the 1963 OECD Model series - working party Twelve and Article 10
Resource Information
The item Origins of the 1963 OECD Model series - working party Twelve and Article 10 represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Origins of the 1963 OECD Model series - working party Twelve and Article 10 represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- This study concerns the origins of Article 10, and the Commentary thereon, of the OECD's Model Tax Convention on Income and on Capital (OECD Model). In particular, the study traces the development of the Article and Commentary from the beginning of the work of the Fiscal Committee of the OEEC to the publication of the Article and the Commentary thereon in 1963 in the OECD's Draft Double Taxation Convention on Income and Capital ("1963 Model")
- Language
- eng
- Label
- Origins of the 1963 OECD Model series - working party Twelve and Article 10
- Title
- Origins of the 1963 OECD Model series - working party Twelve and Article 10
- Language
- eng
- Summary
- This study concerns the origins of Article 10, and the Commentary thereon, of the OECD's Model Tax Convention on Income and on Capital (OECD Model). In particular, the study traces the development of the Article and Commentary from the beginning of the work of the Fiscal Committee of the OEEC to the publication of the Article and the Commentary thereon in 1963 in the OECD's Draft Double Taxation Convention on Income and Capital ("1963 Model")
- Citation source
- In: Australian tax forum. - Sydney. - Vol. 15 (1999/2000),
- http://library.link/vocab/creatorName
- Harris, P.A. (Peter)
- Geographic coverage
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- OECD Model
- dividend
- Label
- Origins of the 1963 OECD Model series - working party Twelve and Article 10
- Label
- Origins of the 1963 OECD Model series - working party Twelve and Article 10
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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/Origins-of-the-1963-OECD-Model-series---working/14HVs9Wl2_o/" 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/Origins-of-the-1963-OECD-Model-series---working/14HVs9Wl2_o/">Origins of the 1963 OECD Model series - working party Twelve and Article 10</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>
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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/Origins-of-the-1963-OECD-Model-series---working/14HVs9Wl2_o/" 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/Origins-of-the-1963-OECD-Model-series---working/14HVs9Wl2_o/">Origins of the 1963 OECD Model series - working party Twelve and Article 10</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>
