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The Resource The UN Model Convention and its relevance for the global tax treaty network

The UN Model Convention and its relevance for the global tax treaty network

Label
The UN Model Convention and its relevance for the global tax treaty network
Title
The UN Model Convention and its relevance for the global tax treaty network
Contributor
Subject
Language
eng
Summary
The increased mobility of individuals has brought undeniable economic benefits, while also giving rise to various problems regarding taxation at an international level. Cross-border direct taxaton is facilitated by the use of income tax treaties. The OECD and the UN have each established a Model Convention that serves as a template and starting point in tax treaty negotiations. Although the OECD and UN Models may appear highly similar at first glance, some of their provisions deviate significantly from each other in their wording, as well as in their purpose and historical background. This book provides a detailed analysis of the deviation between the OECD and UN Models. It examines the provisions included in the Models, as well as their impact and relevance
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
  • Lang, M
  • Pistone, P
  • Rust, A
  • Schuch, J
  • Staringer, C
Series statement
  • European and International Tax Law and Policy Series
  • WU Institute for Austrian and International Tax Law
Series volume
  • 7
  • 7
http://library.link/vocab/subjectName
  • OECD Model
  • OECD Model Commentaries
  • tax treaty
  • UN Model
  • treaty interpretation
  • business profits
  • PE
  • associated enterprises
  • independent personal services
  • shipping
  • air transport
  • passive income
  • capital gains
  • directors' fees
  • pension
  • student
  • other income
  • double taxation
  • dispute resolution
  • exchange of information
  • mutual assistance
  • collection of tax
Label
The UN Model Convention and its relevance for the global tax treaty network
Instantiates
Publication
Contents
  • The relevance of the Commentaries on the OECD and UN Models for the interpretation of the UN Model
  • Orzechoski, D.
  • ; p. 1-24
  • Business profits, permanent establishments and associated enterprises
  • Petruzzi, R.
  • Wöhrer, V.
  • ; p. 25-70
  • Independent and dependent personal services
  • Walker, B.
  • Rust, A.
  • ; p. 71-87
  • International traffic
  • Staringer, C.
  • Mayer, M.
  • ; p. 89-116
  • Passive income
  • Binder, A.
  • Siller, S.
  • ; p. 117-138
  • Capital gains
  • Bräumann, P.
  • Tumpel, M.
  • ; p. 139-158
  • Directors' fees and remuneration of top-level managerial officals
  • Orlet, P.
  • Schuch, J.
  • ; p. 159-180
  • Pensions, students and other income
  • Huisman, E.
  • Oberbauer, N.
  • ; p. 181-207
  • Elimination of double taxation
  • Julien, R.
  • ; p. 209-260
  • Dispute resolution
  • Turcan, L.
  • ; p. 261-318
  • Exchange of information and mutual assistance in the collection of taxes
  • Pistone, P.
  • Schoueri, P.
  • ; p. 319-348
Extent
xvi, 325 p.
Isbn
9789087224264
Isbn Type
(eBook)
Issn
2451-8360
Label
The UN Model Convention and its relevance for the global tax treaty network
Publication
Contents
  • The relevance of the Commentaries on the OECD and UN Models for the interpretation of the UN Model
  • Orzechoski, D.
  • ; p. 1-24
  • Business profits, permanent establishments and associated enterprises
  • Petruzzi, R.
  • Wöhrer, V.
  • ; p. 25-70
  • Independent and dependent personal services
  • Walker, B.
  • Rust, A.
  • ; p. 71-87
  • International traffic
  • Staringer, C.
  • Mayer, M.
  • ; p. 89-116
  • Passive income
  • Binder, A.
  • Siller, S.
  • ; p. 117-138
  • Capital gains
  • Bräumann, P.
  • Tumpel, M.
  • ; p. 139-158
  • Directors' fees and remuneration of top-level managerial officals
  • Orlet, P.
  • Schuch, J.
  • ; p. 159-180
  • Pensions, students and other income
  • Huisman, E.
  • Oberbauer, N.
  • ; p. 181-207
  • Elimination of double taxation
  • Julien, R.
  • ; p. 209-260
  • Dispute resolution
  • Turcan, L.
  • ; p. 261-318
  • Exchange of information and mutual assistance in the collection of taxes
  • Pistone, P.
  • Schoueri, P.
  • ; p. 319-348
Extent
xvi, 325 p.
Isbn
9789087224264
Isbn Type
(eBook)
Issn
2451-8360

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