The Resource The 2008 OECD Model : an overview

The 2008 OECD Model : an overview

Label
The 2008 OECD Model : an overview
Title
The 2008 OECD Model : an overview
Creator
Subject
Language
eng
Summary
This article contains an overview of the 2008 Update to the OECD Model Convention (hereinafter: the OECD Model). The 2008 Update contains: clarifications with regard to the tie-breaker test under Art. 4(3) of the OECD Model and an alternative provision in this respect, an alternative provision on services, a revision to the Commentary on Art. 7, alternative provisions for real estate investment trusts, clarifications in relation to the definition of royalties, clarifications in relation to the application of the non-discrimination article, Art. 25(5) on mandatory binding arbitration, and some other clarifications
Citation source
In: European taxation. - Amsterdam. - Vol. 48 (2008),
http://library.link/vocab/creatorName
Russo, R. (Raffaele)
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • OECD Model
  • tie-breaker rule
  • business profits
  • PE
  • REIT
  • royalties
  • non-discrimination
  • MAP
Label
The 2008 OECD Model : an overview
Publication

Library Locations

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      52.3736660 4.9336932
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