The OECD-Model-Convention and its update 2014

Resource Information

The instance The OECD-Model-Convention and its update 2014 represents a material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.

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Label

The OECD-Model-Convention and its update 2014

Instantiates

• The OECD-Model-Convention and its update 2014

Publication

• Amsterdam, IBFD, 2015

Contents

• The definition of dividends, interest, royalties and capital gains
• Schuch, J.
• Pinetz, E.
• ; p. 1-23
• Beneficial ownership under articles 10, 11 and 12 of the 2014 OECD Model Convention
• Vallada, F.
• ; p. 25-49
• Entertainers according to Art 17 OECD Model Convention
• Pistone, P.
• Schaffer, E.
• ; p. 51-75
• Alternative provisions to Art 17 OECD Model Convention
• Somare, M.
• ; p. 77-97
• Students and business apprentices according to Art 20 OECD Model Convention
• Staringer, C.
• Binder, A. (Anna)
• ; p. 99-119
• Termination of employment
• Tumpel, M.
• Jahn, R.
• ; p. 121-146
• Exchange of information (Art 26 OECD Model Convention)
• Traversa, E.
• Cannas, F.
• ; p. 147-174
• Tax treaty issues related to emissions permits and credits
• Wenzl, M.
• ; p. 175-199
• The implementation of the OECD Update 2014 in bilateral tax treaty practice - an OECD Member States' perspective
• Jirousek, H.
• ; p. 201-206
• The OECD Update 2014 and its impact on the UN Model Convention
• Turcan, L.
• ; p. 207-240
• Beyond the OECD Update 2014: changes to the concepts of permanent establishments in the light of the BEPS discussion
• Storck, A.
• Zeiler, A.
• ; p. 241-268

Extent

XI, 274 p.

Isbn

9789087223014

Isbn Type

(IBFD)

Record ID

u97304