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The Resource The 2010 OECD updates : Model Tax Convention & Transfer Pricing Guidelines : a critical review

The 2010 OECD updates : Model Tax Convention & Transfer Pricing Guidelines : a critical review

Label
The 2010 OECD updates : Model Tax Convention & Transfer Pricing Guidelines : a critical review
Title
The 2010 OECD updates : Model Tax Convention & Transfer Pricing Guidelines : a critical review
Contributor
Subject
Language
eng
Summary
Virtually all international taxation provisions ultimately stem from two fundamental sources, both originating at the OECD: the Model Tax Convention (on which more than 3,000 bilateral tax treaties are based), and the Transfer Pricing Guidelines. During 2010, major revisions were made to both. This publication describes and analyses these amendments in depth. From a variety of perspectives, thirteen experts - lawyers, tax directors, representatives of the OECD and of tax administrations, and academics - discuss the updates and the issues that may arise regarding their interpretation and application. The various parts discuss the new Article 7 of the OECD Model (attribution of profits to PEs), tax treaty entitlement of collective investment vehicles, income from employment, the revised Transfer Pricing Guidelines, and sovereign wealth funds
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
  • Weber, D. (Dennis)
  • Weeghel, S. van
Series statement
Series on international taxation
Series volume
38
http://library.link/vocab/subjectName
  • OECD
  • OECD Transfer Pricing Guidelines
  • OECD Model
  • tax treaty
  • transfer pricing
  • allocation of profits
  • PE
  • investment fund
  • employment income
  • treaty interpretation
  • qualification conflict
  • sovereign wealth fund
Label
The 2010 OECD updates : Model Tax Convention & Transfer Pricing Guidelines : a critical review
Instantiates
Publication
Contents
  • The 2010 OECD MC amendments and the revised TP Guidelines : an overview
  • Weeghel, S. van
  • Gooijer, J.
  • ; p. 3-17
  • Article 7 - new OECD rules for attributing profit to permanent establishments
  • Bennett, M.
  • ; p. 21-36
  • The 2010 eliminination of Article 7-3 (1963) : rise and fall of an article
  • Pijl, H.
  • ; p. 37-49
  • Attribution of profits to PE : a business perspective
  • Muller, J.
  • ; p. 51-62
  • Characterization and tax treaty issues of collective investment vehicles : a review of the OECD Report and the 2010 Amendments to the Model Tax Convention
  • da Silva, B.
  • ; p. 65-81
  • Suggested treaty benefits approaches for collective investment vehicles (CIVs) and its investors under the OECD MTC 2010 update
  • Vermeulen, H.
  • ; p. 83-99
  • The 2010 CIV-Report : a comparison with the 1999 Partnership Report
  • Stevens, T.
  • ; p. 101-112
  • Updates to the Commentary on Article 15 of the OECD Model - thoughts on the interpretation of the term 'employer' for treaty purposes
  • Andreoni, W.
  • ; p. 115-124
  • Some selected interpretation and qualification issues with respect to Article 15(2)(b) and (c) of the OECD Model
  • Pötgens, F.P.G.
  • ; p. 125-143
  • The 2010 update to the OECD Transfer Pricing Guidelines
  • Silberztein, C.
  • ; p. 147-160
  • Chapters I and III of the 2010 OECD Guidelines : capita selecta
  • Russo, A.
  • ; p. 161-172
  • OECD revision of Chapters I-III and IX of the Transfer Pricing Guidelines : some comments on hierarchy of methods and re-characterization of actual transactions undertaken
  • Maisto, G.
  • ; p. 173-182
  • How to treat(y) sovereign wealth funds? The application of tax treaties to state-owned entities, including sovereign wealth funds
  • Janssen, S.
  • ; p. 185-227
Extent
xv, 227 p.
Isbn
9789041138125
Label
The 2010 OECD updates : Model Tax Convention & Transfer Pricing Guidelines : a critical review
Publication
Contents
  • The 2010 OECD MC amendments and the revised TP Guidelines : an overview
  • Weeghel, S. van
  • Gooijer, J.
  • ; p. 3-17
  • Article 7 - new OECD rules for attributing profit to permanent establishments
  • Bennett, M.
  • ; p. 21-36
  • The 2010 eliminination of Article 7-3 (1963) : rise and fall of an article
  • Pijl, H.
  • ; p. 37-49
  • Attribution of profits to PE : a business perspective
  • Muller, J.
  • ; p. 51-62
  • Characterization and tax treaty issues of collective investment vehicles : a review of the OECD Report and the 2010 Amendments to the Model Tax Convention
  • da Silva, B.
  • ; p. 65-81
  • Suggested treaty benefits approaches for collective investment vehicles (CIVs) and its investors under the OECD MTC 2010 update
  • Vermeulen, H.
  • ; p. 83-99
  • The 2010 CIV-Report : a comparison with the 1999 Partnership Report
  • Stevens, T.
  • ; p. 101-112
  • Updates to the Commentary on Article 15 of the OECD Model - thoughts on the interpretation of the term 'employer' for treaty purposes
  • Andreoni, W.
  • ; p. 115-124
  • Some selected interpretation and qualification issues with respect to Article 15(2)(b) and (c) of the OECD Model
  • Pötgens, F.P.G.
  • ; p. 125-143
  • The 2010 update to the OECD Transfer Pricing Guidelines
  • Silberztein, C.
  • ; p. 147-160
  • Chapters I and III of the 2010 OECD Guidelines : capita selecta
  • Russo, A.
  • ; p. 161-172
  • OECD revision of Chapters I-III and IX of the Transfer Pricing Guidelines : some comments on hierarchy of methods and re-characterization of actual transactions undertaken
  • Maisto, G.
  • ; p. 173-182
  • How to treat(y) sovereign wealth funds? The application of tax treaties to state-owned entities, including sovereign wealth funds
  • Janssen, S.
  • ; p. 185-227
Extent
xv, 227 p.
Isbn
9789041138125

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