OECD Model
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The concept OECD Model represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
The Resource
OECD Model
Resource Information
The concept OECD Model represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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- OECD Model
100+ Items that share the Concept OECD Model
Context
Context of OECD ModelSubject of
- "State of residence" may as well be "state of source" - there is no contradiction
- "Taxes covered" - what is a "tax" according to Article 2 of the OECD Model?
- "Taxes covered" : a study of Article 2 of the OECD Model Tax Conventions
- "Taxes covered" : the OECD Model (2010) versus EU directives
- 'Employer' issues in Article 15(2) of the OECD Model Convention - proposals to amend the OECD Commentary
- 'Solidarity payments' in football : a general overview and their qualification in the international tax field
- (Fernseh)Rechteverwertung bei Sport- und Konzertveranstaltungen im DBA-Recht - zur Abgrenzung von Art. 17, Art. 12 und Art. 7 OECD-MA nach dem BFH-Urteil vom 4. 3. 2009, I R 6/07
- 183 dagen
- 1963 and 1977 OECD Model Income Tax Treaties and commentaries : a comparative presentation
- 2002 Reports related to the OECD Model Tax Convention
- 2008 OECD Model : changes to the Commentary on Article 5 regarding the treatment of services : more choices, less clarity
- 2008 OECD Model : changes to the Commentary on Article 7 and the attribution of profits to permanent establishments
- 2008 OECD Model : conflicts of qualification and double non-taxation
- 2008 OECD Model : operation and effect of Article 4(1) in dual residence issues under the updated commentary
- 2008 OECD Model : place of effective management - what one can learn from the history
- 2008 OECD Model : the new arbitration provision
- 2012 update to the OECD Model (2010) : exchange of information for non-tax purposes
- 55th congress of the International Fiscal Association, September 30 - October 5, 2001, San Francisco, California
- 9th Asian-Pacific Tax Conference : Singapore 23 and 24 November 1992 : organized by Asian-Pacific Tax and Investment Research Centre (APTIRC)
- A "cláusula de beneficiário efetivo" : limites à sua aplicação
- A comparative analysis of article 10(5) of the OECD Model as implemented in tax treaties and relevant case law
- A comparison of the United States and OECD model income tax conventions
- A construction consortium as a permanent establishment from an international tax law perspective : inconsistencies and deficiencies in Article 5(3) of the OECD Model and Commentary
- A deconstruction of the principal purposes test
- A global analysis of tax treaty disputes
- A model to celebrate
- A multi-level approach to ''Treaty entitlement'' under the BEPS Project
- A residência no direito internacional fiscal: do abuso subjectivo de convenções
- AAA v Financial Directorate : c j 2Afs 108/2004 - 106
- AB LLC and another v Commissioner of the South African Revenue Services : Case no. 13276
- Aanpassing van het OESO-Modelverdrag
- Abkommen zwischen (Staat A) und (Staat B) zur Vermeidung der Doppelbesteuerung auf dem Gebiet der Steuern vom Einkommen und vom Vermögen
- 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
- Agency permanent establishment under Article 5 of the OECD Model Convention
- Agency permanent establishments : in the name of and the relationship between Article 5(5) and (6) - part 1
- Agency permanent establishments : in the name of and the relationship between Article 5(5) and (6) - part 2
- Agency relationship : when is there a permanent establishment?
- Agents vs. commissionnaires : a comparison in light of the OECD Model Convention
- Aktuelle Entwicklungen im Internationalen Steuerrecht. : Das neue Musterabkommen der OECD
- Aktuelle Entwicklungen und Tendenzen im Bereich der Begründung einer Vertreter-Betriebsstätte gem. Art. 5 Abs. 5 OECD-MA
- Altes und Neues, Bekanntes und weniger Bekanntes zur sog. isolierenden Betrachtungsweise
- Amending protocol strengthens OECD Mutual Assistance Convention
- Amending the OECD Model Treaty and commentary in response to corporate tax integration
- An Introduction to the 2014 Update to the OECD Model
- An analysis of "Google taxes" in the context of Action 7 of the OECD/G20 base erosion and profit shifting initiative
- An analysis of Panama's income tax treaties
- An analysis of the 1995 update of the OECD Model Convention
- An analysis of the case law on article 3(2) of the OECD Model (2010)
- An analysis of the notion "fixed base" and its relation to the notion "permanent establishment" in the OECD Model
- An analysis of the proper tax treatment of international payments for computer software products : such payments should be treated as business profits not royalties subject to withholding
- An analysis of the rules on the taxation of investment income under Japan's tax treaties
- An analysis of the tax convention between Luxembourg and the United Arab Emirates
- An approach to the application of double taxation conventions to trusts
- An international lawyer's perspective on the ECJ's case law concerning the OECD Model Tax Convention and its commentaries
- An introduction to the 2010 Update of the OECD Model Tax Convention
- Analysing article 7 : impact on PEs in nine major trading nations
- Anmerkungen zur geplanten Neufassung der Kommentierung zu Art. 5 des OECD-MA-Kommentars
- Anti-abuse measures in tax treaties following the OECD Multilateral Instrument - part 2
- Anti-avoidance and the 1992 OECD Model Convention
- Anti-avoidance rules in recent tax treaties
- Antimisbruikbepalingen in het nieuwe belastingverdrag met Japan : onduidelijkheden en relatie met het Europese recht nopen tot heroverweging
- Applicability of double taxation avoidance agreements to fiscally transparent entities : an Indian perspective
- Application des conventions fiscales aux sociétés de personnes : une approche 'systémique'
- Application of U.S. treaties to hybrid entities
- Applying (and misapplying) the OECD Commentary in commissionaire PE cases
- Arbitration of unresolved issues in mutual agreement cases : the new para. 5, art. 25 of the OECD Model Convention, a multi-tiered dispute resolution clause
- Arbitration under the OECD Model convention : follow-up under double tax conventions : an evaluation
- Are international double tax treaties binding in Brazil?
- Argentina's struggle in negotiating double tax conventions
- Argentina's tensions with the permanent establishment concept
- Art. 15 van het OECD-modelverdrag van 1977
- Art. 24 OECD-Musterabkommen, Ansässigkeit und Umsatzsteuer = Art. 24 OECD Model Convention, residence and VAT
- Art. 24(3) of the OECD Model Convention : the significance of the expression 'taxation on a permanent establishment' in cross-border reorganizations
- Art. 24(5) of the OECD Model in relation to intra-group transfers of assets and profits and losses
- Art. 3 Abs. 2 OECD-MA und die Auslegung von Doppelbesteuerungsabkommen : Auslegungsgrundsätze für DBA
- Art. 4 OESO-Modelverdrag : law, laws en de tweede volzin
- Art. 4(2) of the OECD Model Convention : practice and case law
- Article 1 of the OECD Model : historical background and the issues surrounding it
- Article 10(3) of the OECD Model and borderline cases of corporate distributions
- Article 15 of the OECD Model : the 183-day rule and the meaning of 'borne by a permanent establishment'
- Article 15 of the OECD Model : the 183-day rule and the meaning of 'not a resident' in cases of hybrid partnerships
- Article 15 of the OECD Model : the 183-day rule and the meaning of employer'
- Article 15 of the OECD Model Convention on "income from employment" and its undefined terms
- Article 15 of the OECD Model Tax Convention on Income from Employment - income from employment and attribution of the right to tax
- Article 16 of the OECD Model : a plea to extend the scope of the ratione personae
- Article 16 of the OECD Model Convention: history, scope and future
- Article 17(2) of the OECD Model in triangular situations : does Article 17(2) apply if the artiste or sportsman is resident in a third state?
- Article 17(3) for artistes and sportsmen: much more than an exception
- Article 19(2) : the complexity of the OECD Model can be reduced
- Article 21 of the OECD Model convention : past, present, and future
- Article 24(1) of the OECD Model Convention and the exclusion of MFN treatment - a comment on the OECD Public Discussion Draft
- Article 24(5) of the OECD Model in relation to intra-group transfers of assets and profits and losses
- Article 26 of the OECD Model Tax Convention - group requests - the birth of a new international standard? Recent developments in Switzerland and potential ramifications for other jurisdictions
- Article 26 of the OECD Model in light of the right to informational self-determination
- Article 3(2) of the OECD Model Convention and the commentary to it : treaty interpretation
- Article 4(3) of the OECD Model Convention : an inconvenient truth
- Article 7 of the OECD Model : defining the personality of permanent establishments
- Article 8 of the OECD Model lags behind international business
- Articles 24(4) and 24(5) of the OECD Model applied to domestic thin capitalization rules
- Artikel 16 OESO : pleidooi voor een uitbreiding van het personele toepassingsgebied
- As convenções sobre dupla tributação
- Aspects of the 2010 Update other than those relating to Article 7 of the OECD Model Tax Convention
- Associated enterprises : a concept essential for the application of the arm's length principle and transfer pricing
- At sixes and sevens : the relationship between the taxation of business profits and income from immovable property under tax treaties
- Attribution of participations to permanent establishments (II) : tax consequences - crucial aspects in practice
- Attribution of participations to permanent establishments [I] : historical development - economic ownership as "key driver"
- Attribution of profits to insurance branches : update on OECD part IV
- Attribution of profits to permanent establisments : the 2008 article 7 versus the 2010 article 7 of the OECD Model Tax Convention
- Auslegung von Art. 27 DBA-Schweiz im Lichte des geänderten OECD-Musterkommentars zu Art. 26 OECD-MA : Möglichkeit von rückwirkenden Gruppenanfragen zur Aufdeckung sogenannter "Abschleicher"
- Auslegung von Doppelbesteuerungsabkommen und authentische Vertragssprachen
- Aussensteuergesetz, Doppelbesteuerungsabkommen
- Auswirkungen des BEPS-Berichts auf die Ausgestaltung des OECD-MA und deren mögliche Folgen für die österreichische Abkommenspraxis
- Auswirkungen des OECD-Musterabkommens 2017 auf den internationalen Maschinen- und Anlagenbau = Impacts of the 2017 OECD Model Tax Convention on international engineering and construction projects
- Auswirkungen einer Verpflichtung zur Weiterleitung passiver Einkünfte auf eine DBA-rechtliche Quellensteuerreduktion = consequences of an obligation to pass on income on a reduction of source taxes according to tax treaty law
- Automated Securities Clearance Inc v Income Tax Officer : ITA No 1758/PN/2004
- Avoidance of double non-taxation under the OECD Model Tax Convention
- BEPS action 7 : the attempt to artificially create a taxable nexus
- BEPS hybrid entities proposal : a slippery slope, especially for developing countries
- BEPS on hybrids : a Canadian perspective
- BRICS and the emergence of international tax coordination
- Bankgeheimnis neu - ungeklärte Fragen Teil 1
- Base erosion and profit shifting (BEPS) : the proposals to revise the OECD Model Convention
- Basic international taxation
- Bedeutung des OECD-Kommentars für die Auslegung von Doppelbesteuerungsabkommen
- Belastingheffing en sociale zekerheid van internationale chauffeurs tewerkgesteld in het mobiele werkverkeer
- Belastingheffing over particulierpensioen en overheidspensioen in grensoverschrijdende situaties
- Belastingheffing van beloningen uit een dienstbetrekking uitgeoefend aan boord van een schip of luchtvaartuig dat in internationaal verkeer wordt geëxploiteerd : interpretatieproblemen m.b.t. artikel 15(3) OESO-modelverdrag
- Belastingheffing van dividend en de interne markt : een studie naar de aanvaardbaarheid van de Nederlandse belastingheffing van grensoverschrijdende dividendinkomsten van natuurlijke personen in Europees perspectief
- Belastingverdragen bekeken en vergeleken : vervreemdingswinsten op belangen in onroerendezaakentiteiten
- Belgian Ruling Commission's opinion on the concept of "employer" within the meaning of article 15 of the OECD Model
- Belgium and Africa of the Great Lakes : double tax treaties signed in 2007
- Beneficial owner : judicial variety in interpretation counteracted by the 2012 OECD proposals?
- Beneficial owner proposals : not so beneficial
- Beneficial ownership
- Beneficial ownership : recent trends
- Beneficial ownership and second tier beneficial owners in tax treaties of the Netherlands
- Beneficial ownership in international tax law
- Beneficios de las empresas
- Beschränkte Steuerpflicht ausländischer Bauplanungsingenieure : Stellungnahme zu EAS 2274 = Limited tax liability for foreign construction planning engineers
- Besteuerung internationaler Arbeitnehmertätigkeit Kompakt
- Besteuerung nach Paragr. 6 AStG aufgrund von Art. 13 Abs. 4 OECD-MA ohne aktives Zutun des Steuerpflichtigen? Überblick, Anwendungsbeispiele und offene Fragen
- Besteuerung von Dienstleistungen im UN-Musterabkommen : Update des DBA-Musters für Schwellen- und Entwicklungsländer setzt neben BEPS eigenen Schwerpunkt
- Besteuerung von ausländischen Künstlern : Einordnung der Tätigkeit eines Moderators unter Art 17 OECD-MA
- Besteuerung von grenzüberschreitenden Stiftungsvergütungen : unter besonderer Berücksichtigung der Schweiz und von Liechtenstein
- Bestrijding van verdragsmisbruik in de 2017-update van het OESO-Modelverdrag
- Betriebsstätte ohne Gewerbebetrieb? Eine dogmatische Herleitung
- Betriebsstättenbegriff im Wandel ; zur veränderten Bedeutung des Kriteriums der Verfügungsmacht
- Betriebsstättenbegründung bei Dienstleistungserbringung in fremden Räumen aus Sicht des deutschen Steuerrechts
- Betriebsstättenlose Unternehmensgewinne im DBA-Recht? | Betriebsstättenlose Unternehmensgewinne im DBA-Recht! Erwiderung zu Kollruss, StuW 2017, 82 ff
- Beyond 'legal personality': private foundations as 'tax subjects'
- Blickpunkt BEPS : aktueller Stand des BEPS-Projektes
- Borax Europe Ltd v General State Administration : recurso no 1933/2011
- Branch taxation OECD style: a review of new Draft Article 7 (business profits) of the OECD Model Tax Convention
- Brazil's entry into the OECD : state of play, tax challenges and potential outcomes
- Brazil's treaty policy
- Brazilian withholding tax on cross-border remittances : a new understanding
- Brevi note sul significato convenzionale del concetto di beneficiario effettivo
- Brevi note sulla qualifica del soggetto come "beneficiario effettivo" prevista dal Modello di Convenzione OCSE
- Bridging the digital divide - taxation on payments for software, information and digitized goods
- Business income of tax groups in tax treaty law
- CGT from alienation of shares in immovable property companies per art. 13 (4), OECD Model Convention : part I
- Can a subsidiary be a permanent establishment of its foreign parent? Commentary on article 5, par. 7 of the OECD Model Tax Convention
- Canada and US agree on income attributable to a PE
- Capital export and capital import neutrality in tax treaties
- Capital gains : the history of the principle of symmetry, the internal order of article 13 and the dynamic interpretation of the changes in the 2010 commentary on "forming part"and "effectively connected"
- Casi e materiali di diritto tributario internazionale
- Casuïstiek internationaal belastingrecht
- Categorising income for the OECD Model
- Causality under tax treaties
- Changes to OECD Commentary may affect its credibility
- Changes to the OECD Commentary on Collective Investment Vehicles proposed by the OECD Committee on Fiscal Affairs
- Changes to the OECD Model Treaty and Commentary since 1992
- Characterisation and taxation of cross-border pipelines
- Characterization of fictitious income under OECD-patterned tax treaties
- Chatfield & Co Ltd v Commissioner of Inland Revenue : [2015] NZHC 2099
- Chipping away at the permanent establishment concept
- Clarification of the meaning of "beneficial owner" in the OECD Model Tax Convention : comment on the April 2011 discussion draft
- Clarification of the meaning of "beneficial owner" in the OECD Model Tax Convention : discussion draft : 29 April 2011 to 15 July 2011
- Clarifying the meaning of 'benificial owner' in tax treaties
- Clarity, opacity and beneficial ownership
- Cloud computing : permanent establishment and its implications for international taxation
- Cláusulas antielusión y convenios para evitar la doble imposición : cuestiones no resueltas
- Comentarios a los convenios para evitar la doble imposición y prevenir la evasión fiscal concluidos por España : análisis a la luz del Modelo de Convenio de la OCDE y de la legislación y jurisprudencia española
- Commentaries to the OECD Model Convention: ubiquitous, often controversial; but could they possibly be legally binding?
- Comments on selected 2014 updates to the commentary on art. 17 of the OECD Model Tax Convention
- Comments on the OECD discussion draft on the meaning of 'permanent establishment'
- Comments on the proposed article 7 of the OECD Model convention
- Comments warn services proposal would weaken OECD Model Treaty
- Comparative analysis : arbitration procedure for handling tax controversy
- Comparative fiscal federalism
- Comparison and analysis of the three Benelux double tax treaties
- Comparison of the OECD and U.S. model treaties for the avoidance of double taxation
- Comparison of the proposed changes to the OECD and US Model Conventions
- Compartimentering bij verdragen (BNB 2002/402)
- Compatibility with the international meaning of beneficial ownership
- Concept of beneficial owner in tax treaties : separating the wheat from the chaff through case law method internationally
- Conditional withholding tax : a tax on tax planning
- Conflicts of qualification : the discussion is not finished
- Conflicts of qualification and interpretation : how should developing countries react?
- Conflicts of qualifications of share buy-backs
- Confronting conflicts of qualification in tax treaty law : the principle of common interpretation and the new approach revisited
- Convenzioni internazionali contro le doppie imposizioni
- Convenzioni internazionali per evitare le doppie imposizioni
- Corresponding adjustment and its interaction with the mutual agreement procedure under article 25 of the OECD Model
- Court decisions and the commentary to the OECD Model Convention
- Courts and tax treaty law
- Cross border tax avoidance: applying the 2003 OECD Commentary to pre-2003 treaties
- Cross-border dividend taxation in the 21st century : the [ir]relevance of tax treaties
- Cross-border income tax issues arising from employee stock option plans
- Cross-border intra-group hybrid finance : a comparative analysis of the legal approach adopted by Brazil, the United Kingdom and the United States
- Cross-border payments
- Cross-border short-term employment
- Cross-border tax issues of pensions
- Cross-border taxation of employee stock options : how to improve the OECD Commentary - Part 1
- Cross-border taxation of employee stock options : how to improve the OECD Commentary - Part 2
- Cross-border taxation of permanent establishments : an international comparison
- Customs valuation and transfer pricing : is it possible to harmonize customs and tax rules?
- Cyprus and Georgia sign new double taxation agreement
- Cyprus and the United Arab Emirates' double taxation agreement
- DBA : OECD- Musterabkommen mit den Besonderheiten der österreichischen DBA : Kommentar