"Taxes covered" - what is a "tax" according to Article 2 of the OECD Model?
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The work "Taxes covered" - what is a "tax" according to Article 2 of the OECD Model? represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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"Taxes covered" - what is a "tax" according to Article 2 of the OECD Model?
Resource Information
The work "Taxes covered" - what is a "tax" according to Article 2 of the OECD Model? represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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- "Taxes covered" - what is a "tax" according to Article 2 of the OECD Model?
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- eng
- Summary
- Art. 2 (Taxes covered) of the OECD Model Tax Convention on Income and on Capital contains a crucial requirement for the application of tax treaties. This article examines the term "tax" in Art. 2, the list of taxes in Art. 2(3), and "similar taxes" according to Art. 2(4). The article also looks at taxes on income and capital versus taxes on estates, inheritances and gifts and considers the interaction between the OECD Model Tax Convention on Income and on Capital and the OECD Model Double Taxation Convention on Estates and Inheritances and on Gifts
- Citation source
- In: Bulletin for international fiscal documentation. - Amsterdam. - Vol. 59 (2005),
- Geographic coverage
- International
- Language note
- English
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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/71M22JurjM0/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/71M22JurjM0/">"Taxes covered" - what is a "tax" according to Article 2 of the OECD 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>
