The Resource Timing issues related to changes in treaty residence or source

Timing issues related to changes in treaty residence or source

Label
Timing issues related to changes in treaty residence or source
Title
Timing issues related to changes in treaty residence or source
Creator
Subject
Language
eng
Summary
This article examines timing issues in the application of tax treaties arising from changes in facts or circumstances that are relevant in the application of the treaty provisions, i.e. taxpayer's residence and source of income. It first deals with types of conflict and analyses some relevant treaty terms. Then it analyses selected provisions in the OECD Model: art. 7 (business profits), art. 10 (dividends), art. 11 (interest), art. 12 (royalties), art. 13 (capital gains), and art. 15 (employment income)
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 34 (2006),
http://library.link/vocab/creatorName
Tenore, M
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD Model
  • tax treaty
  • residence
  • source of income
  • business income
  • dividend
  • interest
  • royalties
  • capital gains
  • employment income
Label
Timing issues related to changes in treaty residence or source
Instantiates
Publication
Label
Timing issues related to changes in treaty residence or source
Publication

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