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
Resource Information
The item Place of effective management concept : suggestions for changes to the OECD Model tax convention : discussion draft 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 Place of effective management concept : suggestions for changes to the OECD Model tax convention : discussion draft 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
- 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
- Language
- eng
- Extent
- 6 p.
- 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
- 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
- Extent
- 6 p.
- Label
- Place of effective management concept : suggestions for changes to the OECD Model tax convention : discussion draft
- Extent
- 6 p.
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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/Place-of-effective-management-concept-/2GG2E6blfO8/" 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/Place-of-effective-management-concept-/2GG2E6blfO8/">Place of effective management concept : suggestions for changes to the OECD Model tax convention : discussion draft</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/Place-of-effective-management-concept-/2GG2E6blfO8/" 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/Place-of-effective-management-concept-/2GG2E6blfO8/">Place of effective management concept : suggestions for changes to the OECD Model tax convention : discussion draft</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>
