UN Model
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UN Model
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- 'Company' and 'shares' under the 2016 India-Mauritius protocol and the U.N. model treaty
- A critique from a developing country perspective of the proposals to tax the digital economy
- A preliminary look at the new UN Model Tax Convention
- About the deductibility of head office expenses : a commentary on Art. 7(3) of the OECD Model, the UN Model and alternative provisions adopted in tax treaty practice
- Allocation of head office expenses and the interpretation of article 7(3) of the United Nations Model Tax Treaty
- An analysis of Panama's income tax treaties
- An interpretational analysis of Article 14 of the UN Model Convention and its relevance in present day treaty practice
- An introduction to the updated UN Model (2011)
- Argentina's tensions with the permanent establishment concept
- Article 9(1) of the OECD and UN Model Conventions : scope and nature
- Attribution of profits to permanent establishments : current developments, relevant issues and possible solutions
- BEPS hybrid entities proposal : a slippery slope, especially for developing countries
- BRICS and the emergence of international tax coordination
- Bangalore tribunal rules on "force of attraction" principle
- Basic international taxation
- Because not always B comes after A : critical reflections on the new Article 12B of the UN Model on automated digital services
- Belastingverdragen bekeken en vergeleken : vervreemdingswinsten op belangen in onroerendezaakentiteiten
- Besteuerung von Dienstleistungen im UN-Musterabkommen : Update des DBA-Musters für Schwellen- und Entwicklungsländer setzt neben BEPS eigenen Schwerpunkt
- Besteuerung von Software im UN-Musterabkommen - Vorschlag einer Erweiterung des Lizenzgebührenbegriffs = Taxation of software in the UN Model Convention - Proposal to extend the definition of royalties
- Brazil's treaty policy
- Capital export and capital import neutrality in tax treaties
- Comments and suggestions relating to the articles and commentaries of the UN Model Convention made by the members of the Ad Hoc Group of Experts on international cooperation in tax matters
- Comments on the U.N. Model Tax Convention between developed and developing countries
- Committee of Experts on International Cooperation in Tax Matters : fifth session : Geneva, 19-23 October 2009
- Committee of Experts on International Cooperation in Tax Matters : second session : Geneva, 30 October-3 November 2006
- Committee of Experts on International Cooperation in Tax Matters : second session : Geneva, 30 October-3 November 2006
- Committee of Experts on International Cooperation in Tax Matters : tenth session : Geneva, 27-31 October 2014
- Comparing proposals to tax some profit in the market country
- Conceptualizing the U.N. MLI
- Conditional withholding tax : a tax on tax planning
- Conflicts of qualification and interpretation : how should developing countries react?
- Convención modelo de las Naciones Unidas sobre la doble tributación entre paises desarrollados y paises en desarrollo
- Convención modelo de las Naciones Unidas sobre la doble tributación entre paÃses desarrollados y paÃses en desarollo
- Cross-border tax evasion and Bretton Woods II [part 3]
- Current tax treaty issues : 50th anniversary of the International Tax Group
- Customs valuation and transfer pricing : is it possible to harmonize customs and tax rules?
- Das Internationale Steuerrecht zwischen Effizienz, Gerechtigkeit und Entwicklungshilfe
- Das neue Update zum UN-Musterabkommen = The new update of the UN Model Tax Convention
- Dependent agents as permanent establishments
- Deputy Commissioner of Income Tax, Special Range-26 v Roxon OY : [2006] 10 SOT 454 (Mum)
- Der Begriff "Marktstaat" in der künftigen internationalen Unternehmensbesteuerung = The term "market state" in future corporate taxation
- Designing arbitration provisions in tax treaties : reflections based on the US experience
- Developing countries and the proposed article 12B of the UN Model : some known unknowns
- Developing countries put their cards on the table in the digital economy tax debate : but is the UN Committee of Experts playing a winning hand?
- Die Betriebsstätte in der Praxis des internationalen Steuerrechts
- Die Lösung von Qualifikationskonflikten im UN-Musterabkommen
- Die abkommensrechtliche Relevanz von Art 12A UN-MA 2017
- Die japanischen Doppelbesteuerungsabkommen im Lichte des OECD- und UN-Musterabkommens
- Doppelbesteuerungsabkommen der Bundesrepublik Deutschland auf dem Gebiet der Steuern vom Einkommen und Vermögen : Kommentar auf der Grundlage der Musterabkommen
- Doppelbesteuerungsabkommen der Bundesrepublik Deutschland auf dem Gebiet der Steuern vom Einkommen und Vermögen : Kommentar auf der Grundlage der Musterabkommen
- Double tax treaties policies of Brazil : the Brazilian model tax convention
- Draft Model Convention between the government of foreign investor's home country and the government of the African developing country for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital. Prepared by Charles R. Irish for United Nations Economic Commission for Africa
- Draft report by members of the Focus Group of the Ad Hoc Group of Experts on international cooperation in tax matters
- Draft report of the tenth meeting of the Ad Hoc Group of experts on international cooperations in tax matters
- Dubbelbelastingverdragen
- Dubbelbelastingverdragen en fiscaal relevante investeringsverdragen met ontwikkelingslanden
- EU and OECD proposals for international tax cooperation : a new road?
- Economic and Social Council : Committee of Experts on International Cooperation in Tax Matters : Fourth session : Geneva, 20-24 October 2008 | Note by the coordinator of the Subcommittee on Improper Use of Treaties : proposed amendments | Addendum: progress report of Subcommittee on Improper Use of Tax Treaties : beneficial ownership
- Eine bilaterale Lösung zur Besteuerung der Digitalwirtschaft : UN Tax Committee präsentiert Vorschläge zur steuerlichen Herausforderung Digitalisierung
- El 'transfer pricing'
- El valor de los comentarios a los MC OCDE y ONU en la práctica española : aproximación crÃtica
- Emerging treaty policies in Africa : evidence from the African Tax Administration Forum Models
- Emissions trading and tax treaties
- Enterprise services
- Essays on tax treaties : a tribute to David A. Ward
- Estudos de Tributação Internacional - volume 2
- Europe-China tax treaties
- Evaluate arguments for and against fixed thresholds (time, revenue, number of employees, asset value, others) for a basic rule PE
- Evaluating an alternative approach to taxing digital platforms in an international context
- Evolution of the concept of technical services and the policy considerations driving their development
- Exchange of information under Article 26 of the UN Model Tax Convention
- Exploring the nexus doctrine in international tax law
- Fragmentation of contracts : another look at U.N. and OECD Model provisions
- GAARs in developing countries
- GTTC Universities Project 2018 : Empirical evidence in tax treaties : in search for the 'hidden tax treaty model'
- GTTC Universities Project 2020 : Treaty policy of/with developing countries
- Generalthema I : Besteuerung grenzüberschreitender Dienstleistungen
- Granting juridical autonomy to article 25(5) of the Tax Treaty Model
- Harmonizing unitlateral DSTs using article 12A of the U.N. model
- Have the OECD Model and the UN Model served their purpose? Are they still fit for purpose?
- Have the OECD and UN Models served their purpose?
- Het nieuwe belastingverdrag met China: "Black cat or white cat: If it can catch mice, it's a good cat!"
- Homenaje al prof. dr. Vicente Oscar DÃaz
- How "limited" is limited force of attraction? An analysis of the relevant case law and the potential implications of the OECD/G20 BEPS initiative
- How fixed is a permanent establishment?
- Hybrid entities in tax treaty law
- IBFD Country tax guides - Global Tax Treaty Commentaries - Country Policy & Practice
- Il transfer pricing
- Improper use of tax treaties : the new commentary on article 1 and the amended article 13(5)
- In search of the digital nomad - rethinking the taxation of employment income under tax treaties
- Inclusive global tax governance in the post-BEPS era
- Independent professional diver residing in the Netherlands did not have a fixed base in India : decision of the Netherlands Supreme Court of 15 January 2016, BNB 2016/114
- International agreements to prevent double taxation
- International cooperation in tax matters : report of the Ad Hoc Group of Experts on International Cooperation in Tax Matters on the work of its eighth meeting
- International cooperation in tax matters : report of the Ad Hoc Group of Experts on International Cooperation in Tax Matters on the work of its eleventh meeting
- International double taxation
- International fiscal agreements and the Nigerian nexus
- International fiscal imperialism and the "principle" of the permanent establishment
- International tax primer
- International tax treaty networks
- International taxation of income from services under double taxation conventions : development, practice and policy
- Interpretative value of the UN Commentaries in light of the differences with the OECD Commentaries and how to improve it
- Introducción al derecho de los convenios para evitar la doble imposición
- Introduction to the law of double taxation conventions
- Introduction to the law of double taxation conventions
- Introduction to the law of double taxation conventions
- Is a "gross-up clause" a treaty override?
- Is there a light at the end of the tunnel of the international tax system?
- Klaus Vogel on double taxation conventions
- Klaus Vogel on double taxation conventions
- Klaus Vogel on double taxation conventions : a commentary to the OECD-, UN- and US Model Conventions for the avoidance of double taxation of income and capital : with particular reference to German treaty practice
- Klaus Vogel on double taxation conventions : a commentary to the OECD-, UN- and US Model Conventions for the avoidance of double taxation on income and capital : with particular reference to German treaty practice
- Klaus Vogel on double taxation conventions : a commentary to the OECD-, UN- and US- Model Conventions for the Avoidance of Double Taxation of Income and Capital (Supplement 1994)
- Konwencja modelowa OECD i konwencja modelowa onz w polskiej praktyce traktatowej
- La doble imposición internacional en los convenios de doble imposición y en la Unión Europea
- La notion d'établissement stable dans le cadre international des impôts directs et indirects
- Leids fiscaal jaarboek 1986 : fiscale rechtsbescherming
- Leitende Angestellte und Mitglieder von Führungs- und Kontrollgremien in Doppelbesteuerungsabkommen
- Lennard reports on 2014 UN annual meeting: Tax Committee to update tax treaty, manual in 2016
- Mandatory tax arbitration : the next frontier issue
- Manual de las Naciones Unidas en temas especÃficos sobre la administración de convenios de doble tributación para paÃses en desarrollo
- Manual for the Negotiation of Bilateral Tax Treaties between Developed and Developing Countries
- Manual for the Negotiation of Bilateral Tax Treaties between Developed and Developing Countries
- Manual for the Negotiation of Bilateral Tax Treaties between Developed and Developing Countries
- Manual for the Negotiation of Bilateral Tax Treaties between Developed and Developing Countries 2019
- Manual for the Negotiation of Bilateral Tax Treaties between Developed and Developing Countries [2016]
- Manuel de négociation des conventions fiscales bilatérales entre pays développés et pays en développement
- Materials on international, TP & EU tax law
- Models with impact, or merely conventional examples? A quantitative exploration of the relationship between the UN Model Convention and the bilateral treaty network on the issue of the taxation of services
- Modèle de convention des Nations Unies concernant les doubles impositions entre les pays développés et pays en développement
- Modèle de convention des Nations Unies concernant les doubles impositions entre pays développés et pays en développement
- Modèle de convention des Nations Unies concernant les doubles impositions entre pays développés et pays en développement : révision de 2011
- Multilateral tax treaties
- Multinational firm theory and international tax law : seeking coherence
- Métodos para eliminar la doble imposición internacional en Colombia
- NFTs and the image rights of sportspersons in tax treaties
- New Argentine PE definition reflects OECD, U.N. models
- New Article 12B of the UNMC : is it a simplified solution for taxing income from digital economy in developing countries?
- New article 12A of the UN Model regarding fees for technical services : ahead of its time or a step too far?
- Notion of sportsmen in art. 17 OECD Model
- Nottebohm : a challenge to golden passports? (Part 1)
- Nottebohm : a challenge to golden passports? (Part 2)
- O conceito de estabelecimento estável : algumas reflexões em torno deste conceito
- O procedimento amigável nos acordos de bitributação Brasileiros
- OECD BEPS project : tax challenges of the digital economy (part 2)
- OECD arbitration in tax treaty law
- Other income - Article 21 OECD-MC
- Permanent establishment : an evolving concept under China's tax treaties (1983-2013)
- Permanent establishment : erosion of a tax treaty principle
- Permanent establishment implications for coordination centres in the oil and gas industry
- Permanent establishment in international taxation
- Permanent establishments in international tax law
- Preventing treaty abuse
- Principle of origin in tax conventions : a rethinking of models
- Principles of international taxation
- Principles of international taxation
- Progress in international taxation : the perspective of developing countries
- Proposal for a new institutional framework for mandatory dispute resolution
- Proposal for a reform of Article 21 of the OECD Model
- Putting arbitration on the MAP : thoughts on the new U.N. Model Tax Convention
- Qatar and international taxation : part III - tax treaties
- Recent developments in the workflow of the U.N. Tax Committee of Experts
- Recent tax treaty developments around the globe
- Release of the UN Model (2017) Update
- Report on the Tenth Session of the United Nations Committee of Experts on International Cooperation in Tax Matters
- Restrictions on interest deductions and tax treaties
- Roy Rohatgi on international taxation : volume 1 : principles
- Régimen jurÃdico de la doble tributación internacional
- Scope and interpretation of article 12A : assessing the impact of the new fees for technical services article
- Seminar F : UN matters - UN and OECD differences in Model, TP etc. : Fokus auf technischen Dienstleistungen
- Should Taiwan include mandatory arbitration in its tax treaty policy?
- Simple is better? Whether art. 12B proposal can be a suitable alternative for pillar one proposal
- Special features of the UN Model Convention
- Studies in the history of tax law : volume 8
- Studies in the history of tax law : volume 9
- Subcontracting services to a company and a permanent establishment according to article 5 paragraph 3 letter b) UN Model Convention
- Substance over form under tax treaties
- Tax base defence : history and reality
- Tax base defence : history and reality
- Tax implications for Indian software companies selling abroad
- Tax treaties : what are we going to do with them?
- Tax treaties and developing countries
- Tax treaties and developing countries
- Tax treaties and real income from a virtual world
- Tax treaty interpretation : the meaning and application of article 3(2)
- Tax treaty negotiations : myth and reality
- Tax treaty news
- Tax treaty news : an overview of the UN Model (2011)
- Taxation of business profits in the 21st century : selected issues under tax treaties
- Taxation of cross-border services
- Taxation of digitalized economy : proposed UN solution
- Taxation of income from the provision of services : more requirements, less certainty
- Taxation of international sportsmen
- Taxation of services in treaties between developed and developing countries : a proposal for new guidelines
- Taxation of shipping income under tax treaties : development of case law in India
- Taxation of technical services under the new article 12A of the UN Model - improved taxation or a step in the wrong direction?
- Taxation of the ride-sharing economy : source taxation through service permanent establishment provisions revisited : the case under the Argentine treaty network
- Taxing consumer-facing business as a regulatory currency
- Taxing the digital economy : a case study on the Unified Approach
- Teksten internationaal belastingrecht (Vol. IA and IB) ; Teksten Europees belastingrecht (Vol. II)
- Thailand's double taxation agreements
- The BRICS countries in the context of the work on the UN Model
- The CARICOM income tax agreement for the avoidance of (double) taxation?
- The Multilateral Instrument : outline of its provisions [Part 2]
- The OECD-Model-Convention and its update 2014
- The U.N. Model's new fees for technical services provision
- The UN Committee of Experts and the UN Model : recent developments
- The UN Model (2011) special issue : the context and contents
- The UN Model Convention and its relevance for the global tax treaty network
- The UN Model Tax Convention as compared with the OECD Model Tax Convention : current points of difference and recent developments
- The UN Model and agents : "wholly or almost wholly"
- The UN Model in practice
- The UN Model in practice
- The UN Model in practice 1997-2013
- The United Nations Model Tax Convention and its recent developments
- The United Nations' recent work in international taxation
- The ability to pay and economic allegiance : justifying additional allocation of taxing rights to market states
- The application of international tax treaties to subnational taxes
- The commentary on article 5 : the changes and their significance
- The commentary on article 9 : the changes and their significance and the ongoing work on the UN transfer pricing manual
- The concept of debt-claim as the key distinguishing factor between dividend and interest income in the OECD Model
- The future of source taxation at passive income
- The future of the UN Model
- The future of the taxation of software payments : reflections on the proposal to amend Article 12 of the UN Model as discussed by the UN Tax Committee in April 2021
- The impact of the OECD and UN Model Conventions on bilateral tax treaties
- The impact of the OECD on tax treaties
- The impact of the UN and OECD Model Tax Conventions on Turkish tax treaties
- The impact of the new preamble on the interpretation of old and new treaties and on the policy of abuse prevention
- The influence of alternative model tax treaties on Australian treaties
- The international tax treatment of cross-border services
- The law and practice of tax treaties : an Indian perspective
- The limited force of attraction rule
- The meaning and scope of the ancillary principle under model tax conventions
- The more you know : sharing tax information under the model treaties
- The permanent establishment concept in the MENA region
- The propriety of the force of attraction rule in international tax jurisprudence
- The purpose and the current status of the United Nations tax work
- The qualification of technical services in Brazilian double tax treaties and the possible impacts of the adoption of article 12B, UN Model Convention
- The relationship between restrictions on the deduction of interest under Canadian law and Canadian tax treaties
- The role of the UN Model in Peru's tax treaties
- The taxation of income from services under tax treaties : cleaning up the mess
- The taxation of non-resident rental income from movable property in the tax treaties concluded by Brazil
- The taxation of permanent establishments : an international perspective
- The taxation of technical services under the United Nations Model Double Taxation Convention : a rushed - yet appropriate - proposal for (developing) countries?
- The text of and the commentaries on articles 26 and 27 : round up of the changes and their significance
- The text of and the commentary on article 25 : round up of the changes and their significance
- The treatment of services in tax treaties
- The treatment of services in tax treaties
- The use and interpretation of tax treaties in the emerging world : theory and implications
- The view from Vienna : conversations : Jeffrey Owens and Michael Lennard
- Thoughts on the fees for technical services article in the U.N. Model
- Three approaches to taxing income from the digital economy : which is the best for developing countries?
- Time thresholds in tax treaties
- Towards a new UN Model?
- Transfer pricing arbitration as an option for developing countries
- Treaty Overriding im deutschen Steuerrecht
- Treaty shopping - the current state of play
- Treaty shopping in ontwikkelingslanden : BEPS-actie 6 en het VN-Modelverdrag
- Trends in tax treaty policy of developing countries
- Trends in tax treaty policy of emerging countries
- Twenty years of change to the treatment of services in the OECD Model and the UN Model
- U.S. tax treaties
- UN Draft Model Taxation Convention : trends in income tax treaties involving developing countries, with special reference to the UN Group of Experts on Tax Treaties between Developed and Developing Countries
- UN MTC Article 8 : was the source rule surrender on Article 8 a blunder? The case study of Pakistan
- UN Model Convention - Indian perspective
- UN Tax Committee neemt artikel over Automated Digital Services op in Model : en doet nog veel meer
- UN-Musterabkommen - neue Bestimmung zur Besteuerung technischer Dienstleistungen geplant = UN Model Convention - proposed new article on the taxation of technical services
- UN-Vorschlag zur Besteuerung von automatisierten digitalen Dienstleistungen = UN Proposal on the taxation of automated digital services
- United National model double taxation convention between developed and developing countries
- United Nations Group of Experts and the Guidelines for Tax Treaties Between Developed and Developing Countries
- United Nations Model double taxation convention between developed and developing countries
- United Nations Model double taxation convention between developed and developing countries : 2017 update
- United Nations Model double taxation convention between developed and developing countries : 2021
- United Nations handbook on selected issues in administration of double tax treaties for developing countries
- United Nations model convention for tax treaties between developed and developing countries : a description and analysis
- United Nations model double taxation convention between developed and developing countries
- United Nations model double taxation convention between developed and developing countries
- United Nations model double taxation convention between developed and developing countries
- United Nations model double taxation convention between developed and developing countries
- United Nations model double taxation convention between developed and developing countries
- Update of the United Nations Model Tax Convention
- Update on the United Nations Tax Committee developments
- Update on the United Nations tax work
- Uruguay's treaty policy
- [BRICS and the emergence of international tax coordination]
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/242etJXG1-U/" typeof="CategoryCode http://bibfra.me/vocab/lite/Concept"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/242etJXG1-U/">UN Model</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/242etJXG1-U/" typeof="CategoryCode http://bibfra.me/vocab/lite/Concept"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/242etJXG1-U/">UN Model</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
