The Resource The 2008 OECD Model : an overview
The 2008 OECD Model : an overview
Resource Information
The item The 2008 OECD Model : an overview 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 The 2008 OECD Model : an overview 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
- 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
- Language
- eng
- Label
- The 2008 OECD Model : an overview
- Title
- The 2008 OECD Model : an overview
- 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
- Label
- The 2008 OECD Model : an overview
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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/The-2008-OECD-Model--an-overview/guMcniwoOUM/" 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/The-2008-OECD-Model--an-overview/guMcniwoOUM/">The 2008 OECD Model : an overview</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>
