The Resource "Taxes covered" - what is a "tax" according to Article 2 of the OECD Model?

"Taxes covered" - what is a "tax" according to Article 2 of the OECD Model?

Label
"Taxes covered" - what is a "tax" according to Article 2 of the OECD Model?
Title
"Taxes covered" - what is a "tax" according to Article 2 of the OECD Model?
Creator
Subject
Language
eng
Summary
Art. 2 (Taxes covered) of the OECD Model Tax Convention on Income and on Capital contains a crucial requirement for the application of tax treaties. This article examines the term "tax" in Art. 2, the list of taxes in Art. 2(3), and "similar taxes" according to Art. 2(4). The article also looks at taxes on income and capital versus taxes on estates, inheritances and gifts and considers the interaction between the OECD Model Tax Convention on Income and on Capital and the OECD Model Double Taxation Convention on Estates and Inheritances and on Gifts
Citation source
In: Bulletin for international fiscal documentation. - Amsterdam. - Vol. 59 (2005),
http://library.link/vocab/creatorName
Lang, M
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD Model
  • treaty interpretation
Label
"Taxes covered" - what is a "tax" according to Article 2 of the OECD Model?
Instantiates
Publication
Label
"Taxes covered" - what is a "tax" according to Article 2 of the OECD Model?
Publication

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