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The Resource Other income under tax treaties : an analysis of article 21 of the OECD Model Convention

Other income under tax treaties : an analysis of article 21 of the OECD Model Convention

Label
Other income under tax treaties : an analysis of article 21 of the OECD Model Convention
Title
Other income under tax treaties : an analysis of article 21 of the OECD Model Convention
Creator
Subject
Language
eng
Summary
This book provides a comprehensive analysis of article 21 of the OECD Model Convention. In detail and with references to case law from a number of jurisdictions and to statements of various authorities and official documents, this book shows how article 21 operates in relation to the other distribution rules of the OECD Model and bilateral tax treaties based thereon. The analysis considers such items of income as the following in relation to article 21: (1) income from immovable property, (2) business profits, (3) profits from shipping, inland waterways transport, and air transport, (4) dividends, interest, and royalties, (5) capital gains, and (6) income from employment. In addition, the author examines the significance of the OECD Commentaries for the interpretation of tax treaties, the "other income" article in other model conventions, and notable deviations from article 21 among bilateral tax treaties. The book also includes an appendix with suggested amendments to the OECD Model and Commentaries
http://library.link/vocab/creatorName
Bosman, A
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
Series statement
Series on international taxation
Series volume
55
http://library.link/vocab/subjectName
  • OECD Model
  • OECD Model Commentaries
  • tax treaty
  • other income
  • treaty interpretation
  • case law
  • immovable property
  • profits
  • shipping
  • dividend
  • interest
  • royalties
  • capital gains
  • employment income
Label
Other income under tax treaties : an analysis of article 21 of the OECD Model Convention
Instantiates
Publication
Extent
xxvi, 572 p.
Isbn
9789041166104
Label
Other income under tax treaties : an analysis of article 21 of the OECD Model Convention
Publication
Extent
xxvi, 572 p.
Isbn
9789041166104

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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