Coverart for item
The Resource "Taxes covered" : a study of Article 2 of the OECD Model Tax Conventions

"Taxes covered" : a study of Article 2 of the OECD Model Tax Conventions

Label
"Taxes covered" : a study of Article 2 of the OECD Model Tax Conventions
Title
"Taxes covered" : a study of Article 2 of the OECD Model Tax Conventions
Contributor
Subject
Language
eng
Summary
The substantive scope of a tax treaty determines the extent of protection it can provide against international double taxation. Countries worldwide have adopted the text of Art. 2 ("Taxes covered") of the OECD Model Tax Conventions in their bilateral tax treaties. However, the structure and wording of Art. 2, which have remained virtually unchanged since the beginnings of tax treaty law in the 1920s, create interpretive issues and uncertainties in practical treaty application. This book not only provides an analysis of recent case law and academic literature, but also sheds light on the background to the standard formulations so widely used in the provision on the substantive scope of today's tax treaties. The source documents used have rarely found their way into publications before: historical OEEC and OECD Reports and Minutes, originally largely classified as "restricted" and thus inaccessible to the public for decades, provide an insight into the drafting process of Art. 2 and the discussions of Delegates from various nations on practical implications for treaty application. The book aims to contribute to the understanding of the "taxes covered" and to guide subsequent research and heighten awareness of problems in the interpretation and application of the provision on substantive scope in tax treaties
Geographic coverage
  • International
  • OECD
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
Brandstetter, P
http://library.link/vocab/subjectName
  • OECD Model
  • tax treaty
  • inheritance tax treaty
  • treaty interpretation
  • case law
Label
"Taxes covered" : a study of Article 2 of the OECD Model Tax Conventions
Instantiates
Publication
Extent
XVI, 264 p.
Isbn
9789087220891
Label
"Taxes covered" : a study of Article 2 of the OECD Model Tax Conventions
Publication
Extent
XVI, 264 p.
Isbn
9789087220891

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
    • IBFD Library Kuala LumpurBorrow it
      No. 1 The Boulevard, Mid Valley City Suite 22.03, Level 22, Centrepoint South Lingkaran Syed Putra, Kuala Lumpur, 59200, MY
      3.148008 101.712199
Processing Feedback ...