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The Resource The OECD-Model-Convention and its update 2014

The OECD-Model-Convention and its update 2014

Label
The OECD-Model-Convention and its update 2014
Title
The OECD-Model-Convention and its update 2014
Contributor
Subject
Language
eng
Summary
This book analyses the changes made by the 2014 update of the OECD Model Convention and assesses their effects on international tax planning. The OECD published the 2014 Update of the OECD Model Convention in July 2014. The OECD Committee on Fiscal Affairs and its Working Parties have been working on the proposed changes to the OECD Model and the Commentary for some years. The Update in particular addresses issues regarding beneficial ownership, treatment of termination payments, changes to the exchange of information provision and questions arising in the context of emissions permits and credits. This book includes 11 chapters which analyze the changes made by the Update and assesses their effects on international tax planning. Moreover, the book offers a future outlook of the concept of permanent establishment in the context of the BEPS project
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
Lang, M
Series statement
  • Series on International Tax Law
  • Schriftenreihe zum Internationalen Steuerrecht
Series volume
  • Vol. Vol. 90
  • Band 90
http://library.link/vocab/subjectName
  • OECD
  • OECD Model
  • dividend
  • interest
  • royalties
  • capital gains
  • beneficial ownership
  • entertainer
  • sportsmen
  • employment income
  • exchange of information
  • UN Model
  • PE
  • BEPS
  • tax treaty
Label
The OECD-Model-Convention and its update 2014
Instantiates
Publication
Contents
  • The definition of dividends, interest, royalties and capital gains
  • Schuch, J.
  • Pinetz, E.
  • ; p. 1-23
  • Beneficial ownership under articles 10, 11 and 12 of the 2014 OECD Model Convention
  • Vallada, F.
  • ; p. 25-49
  • Entertainers according to Art 17 OECD Model Convention
  • Pistone, P.
  • Schaffer, E.
  • ; p. 51-75
  • Alternative provisions to Art 17 OECD Model Convention
  • Somare, M.
  • ; p. 77-97
  • Students and business apprentices according to Art 20 OECD Model Convention
  • Staringer, C.
  • Binder, A. (Anna)
  • ; p. 99-119
  • Termination of employment
  • Tumpel, M.
  • Jahn, R.
  • ; p. 121-146
  • Exchange of information (Art 26 OECD Model Convention)
  • Traversa, E.
  • Cannas, F.
  • ; p. 147-174
  • Tax treaty issues related to emissions permits and credits
  • Wenzl, M.
  • ; p. 175-199
  • The implementation of the OECD Update 2014 in bilateral tax treaty practice - an OECD Member States' perspective
  • Jirousek, H.
  • ; p. 201-206
  • The OECD Update 2014 and its impact on the UN Model Convention
  • Turcan, L.
  • ; p. 207-240
  • Beyond the OECD Update 2014: changes to the concepts of permanent establishments in the light of the BEPS discussion
  • Storck, A.
  • Zeiler, A.
  • ; p. 241-268
Extent
XI, 274 p.
Isbn
9789087223014
Isbn Type
(IBFD)
Label
The OECD-Model-Convention and its update 2014
Publication
Contents
  • The definition of dividends, interest, royalties and capital gains
  • Schuch, J.
  • Pinetz, E.
  • ; p. 1-23
  • Beneficial ownership under articles 10, 11 and 12 of the 2014 OECD Model Convention
  • Vallada, F.
  • ; p. 25-49
  • Entertainers according to Art 17 OECD Model Convention
  • Pistone, P.
  • Schaffer, E.
  • ; p. 51-75
  • Alternative provisions to Art 17 OECD Model Convention
  • Somare, M.
  • ; p. 77-97
  • Students and business apprentices according to Art 20 OECD Model Convention
  • Staringer, C.
  • Binder, A. (Anna)
  • ; p. 99-119
  • Termination of employment
  • Tumpel, M.
  • Jahn, R.
  • ; p. 121-146
  • Exchange of information (Art 26 OECD Model Convention)
  • Traversa, E.
  • Cannas, F.
  • ; p. 147-174
  • Tax treaty issues related to emissions permits and credits
  • Wenzl, M.
  • ; p. 175-199
  • The implementation of the OECD Update 2014 in bilateral tax treaty practice - an OECD Member States' perspective
  • Jirousek, H.
  • ; p. 201-206
  • The OECD Update 2014 and its impact on the UN Model Convention
  • Turcan, L.
  • ; p. 207-240
  • Beyond the OECD Update 2014: changes to the concepts of permanent establishments in the light of the BEPS discussion
  • Storck, A.
  • Zeiler, A.
  • ; p. 241-268
Extent
XI, 274 p.
Isbn
9789087223014
Isbn Type
(IBFD)

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