The Resource Place of effective management concept : suggestions for changes to the OECD Model tax convention : discussion draft

Place of effective management concept : suggestions for changes to the OECD Model tax convention : discussion draft

Label
Place of effective management concept : suggestions for changes to the OECD Model tax convention : discussion draft
Title
Place of effective management concept : suggestions for changes to the OECD Model tax convention : discussion draft
Creator
Subject
Language
eng
Summary
In February 2001, the Technical Advisory Group on Monitoring the Application of Existing Treaty Norms for the Taxation of Business Profits (TAG) publicly released for comments its discussion draft entitled "The impact of the Communications Revolution on the Application of 'Place of Effective Management' as a Tie Breaker Rule". The TAG wishes to thank the individuals and organizations that have sent comments on the discussion draft. The TAG examined these comments and found that they supported the alternative options of providing clarification of the place of effective management concept as a tie-breaker rule and developing a hierarchy of different approaches (which could be based on factors similar to those used as a tie-breaker for individuals) that would constitute a new tie-breaker rule
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
http://bibfra.me/vocab/lite/organizationName
Technical Advisory Group
http://library.link/vocab/subjectName
  • OECD
  • place of effective management
  • tie-breaker rule
Label
Place of effective management concept : suggestions for changes to the OECD Model tax convention : discussion draft
Instantiates
Publication
Extent
6 p.
Label
Place of effective management concept : suggestions for changes to the OECD Model tax convention : discussion draft
Publication
Extent
6 p.

Library Locations

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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