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The Resource The OECD Model Tax Convention : a comprehensive technical analysis

The OECD Model Tax Convention : a comprehensive technical analysis

Label
The OECD Model Tax Convention : a comprehensive technical analysis
Title
The OECD Model Tax Convention : a comprehensive technical analysis
Creator
Subject
Language
eng
Summary
The author analyses the fundamental principles of the OECD Model Tax Convention and discusses the following issues: the history of tax treaties; double taxation; legal aspects and interpretation of tax treaties; structure, scope and mechanics of tax treaties; taxation of income and capital; methods for the elimination of double taxation; special provisions (non-discrimination, mutual agreement procedure, exchange of information, assistance in the collection of taxes, members of diplomatic missions and consular posts). Three case studies cover the most common cross-border transactions realized by enterprises and individuals and provide an overview of the application and mechanisms of the OECD Model Tax Convention with the view to determining the Contracting States' taxing rights. The book is written on the basis of the OECD Model as it is on 22 July 2010
http://library.link/vocab/creatorName
Hoor, O.R
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/subjectName
  • OECD Model
  • tax treaty
  • cross-border transaction
  • treaty interpretation
  • allocation of taxing rights
  • avoidance of double taxation
Label
The OECD Model Tax Convention : a comprehensive technical analysis
Instantiates
Publication
Edition
2010 ed.
Extent
412 p.
Isbn
9789995962692
Label
The OECD Model Tax Convention : a comprehensive technical analysis
Publication
Edition
2010 ed.
Extent
412 p.
Isbn
9789995962692

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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