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The Resource Taxes covered under article 2 of the OECD Model : the scope of tax treaties in a dynamic global environment of newly created taxes

Taxes covered under article 2 of the OECD Model : the scope of tax treaties in a dynamic global environment of newly created taxes

Label
Taxes covered under article 2 of the OECD Model : the scope of tax treaties in a dynamic global environment of newly created taxes
Title
Taxes covered under article 2 of the OECD Model : the scope of tax treaties in a dynamic global environment of newly created taxes
Contributor
Subject
Language
  • eng
  • eng
Summary
This book aims to explore the relationship between the OECD Model Conventions 1982 and 2017. Therefore, it analyses crucial areas concerning article 2 of the OECD Model Conventions 1982 and 2017. The topics include: The notion of 'tax' according to article 2 of the OECD Model Conventions 1982 and 2017; The list of taxes according to article 2(3) of the OECD Model Conventions 1982 and 2017; Identical or substantially similar taxes according to article 2(4) of the OECD Model Conventions 1982 and 2017; Digital taxes and article 2 of the OECD Model Conventions 1982 and 2017; Double protection under article 2 of the OECD Model Conventions 1982 and 2017; Tax treaty application beyond the scope of article 2 of the OECD Model Conventions 1982 and 2017 (non-discrimination, mutual agreement and mutual assistance)
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
  • Kofler, G.W
  • Lang, M
  • Pistone, P
  • Rust, A
  • Schuch, J
  • Spies, K
  • Staringer, C
Series statement
  • European and International Tax Law and Policy Series
  • WU Institute for Austrian and International Tax Law
Series volume
  • 19
  • 19
http://library.link/vocab/subjectName
  • OECD
  • OECD Model
  • income tax
  • capital tax
  • inheritance tax
  • gift tax
  • diverted profits tax
  • digital economy
  • tax treaty
  • MAP
  • non-discrimination
  • mutual assistance
Label
Taxes covered under article 2 of the OECD Model : the scope of tax treaties in a dynamic global environment of newly created taxes
Instantiates
Publication
Contents
  • Chapter 1: The notion of "tax" according to article 2 OECD Model Convention 1982 and 2017
  • Riedl, M.
  • ; p. 1-24
  • Chapter 2: Taxes on income according to article 2(1) and (2) OECD Model Convention 2017
  • Kotha, A.P.
  • ; p. 25-43
  • Chapter 3: Taxes on capital according to article 2(1) and (2) OECD Model Convention 2017
  • Knotzer, C.
  • ; p. 45-76
  • Chapter 4: Taxes on estates and inheritances and on gifts according to article 2(1) and (2) OECD Model Convention 1982
  • Gombotz, S.
  • ; p. 77-95
  • Chapter 5: The list of taxes according to article 2(3) OECD Model Convention 1982 and 2017
  • Klokar, M.
  • ; p. 97-114
  • Chapter 6: Identical or substantially similar taxes according to article 2(4) OECD Model Convention 1982 and 2017
  • Schuch, J.
  • Lan, S.
  • ; p. 115-141
  • Chapter 7: Diverted profits taxes and article 2 OECD Model Convention 2017
  • Staringer, C.
  • Caziero, M.
  • ; p. 143-166
  • Chapter 8: Digital taxes and article 2 OECD Model Convention 2017
  • Pistone, P.
  • Ullmann, A.
  • ; p. 167-200
  • Chapter 9: Industry-specific taxes and article 2 OECD Model Convention 1982 and 2017
  • Pérez Jarpa, C.
  • ; p. 201-237
  • Chapter 10: Double protection under article 2 OECD Model Convention 1982 and 2017?
  • Mittendorfer, M.
  • ; p. 239-261
  • Chapter 11: Tax treaty application beyond the scope of Article 2 OECD Model Convention 1982 and 2017 (mutual agreement, non-discrimination, mutual assistance)
  • Rust, A.
  • Cardoso, G. Capristano
  • Luo, X.
  • ; p. 263-288
Extent
xiii, 292 p.
Isbn
9789087226725
Isbn Type
(eBook, ePub)
Note
20210302
Label
Taxes covered under article 2 of the OECD Model : the scope of tax treaties in a dynamic global environment of newly created taxes
Publication
Contents
  • Chapter 1: The notion of "tax" according to article 2 OECD Model Convention 1982 and 2017
  • Riedl, M.
  • ; p. 1-24
  • Chapter 2: Taxes on income according to article 2(1) and (2) OECD Model Convention 2017
  • Kotha, A.P.
  • ; p. 25-43
  • Chapter 3: Taxes on capital according to article 2(1) and (2) OECD Model Convention 2017
  • Knotzer, C.
  • ; p. 45-76
  • Chapter 4: Taxes on estates and inheritances and on gifts according to article 2(1) and (2) OECD Model Convention 1982
  • Gombotz, S.
  • ; p. 77-95
  • Chapter 5: The list of taxes according to article 2(3) OECD Model Convention 1982 and 2017
  • Klokar, M.
  • ; p. 97-114
  • Chapter 6: Identical or substantially similar taxes according to article 2(4) OECD Model Convention 1982 and 2017
  • Schuch, J.
  • Lan, S.
  • ; p. 115-141
  • Chapter 7: Diverted profits taxes and article 2 OECD Model Convention 2017
  • Staringer, C.
  • Caziero, M.
  • ; p. 143-166
  • Chapter 8: Digital taxes and article 2 OECD Model Convention 2017
  • Pistone, P.
  • Ullmann, A.
  • ; p. 167-200
  • Chapter 9: Industry-specific taxes and article 2 OECD Model Convention 1982 and 2017
  • Pérez Jarpa, C.
  • ; p. 201-237
  • Chapter 10: Double protection under article 2 OECD Model Convention 1982 and 2017?
  • Mittendorfer, M.
  • ; p. 239-261
  • Chapter 11: Tax treaty application beyond the scope of Article 2 OECD Model Convention 1982 and 2017 (mutual agreement, non-discrimination, mutual assistance)
  • Rust, A.
  • Cardoso, G. Capristano
  • Luo, X.
  • ; p. 263-288
Extent
xiii, 292 p.
Isbn
9789087226725
Isbn Type
(eBook, ePub)
Note
20210302

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      52.3736660 4.9336932
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