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.
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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 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 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"
- 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
- Comparing similar enterprises under article 24(5) of the OECD Model : non-discrimination and MFN treatment in the context of the Netherlands group taxation regime
- 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
- 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
- DBA Deutschland/USA : Doppelbesteuerungsabkommen
- DBA-Auslegung unter Rückgriff auf nationales Recht : zu Art. 3 Abs. 2 des OECD-MA
- DBA-Kommentar : Doppelbesteuerungsabkommen auf dem Gebiet der Steuern vom Einkommen und vom Vermögen, auf dem Gebiet der Erbschaftsteuer
- DBA-Konkretisierung durch die Exekutive? : Zur Bindungswirkung von Verständigungsvereinbarungen nach Art. 25 Abs. 3 Satz 1 OECD-MA
- Da tributação do software nos acordos internacionais contra a dupla tributação da renda
- Das 2008 Update des OECD-Musterabkommens
- Das Betriebsstätten-diskriminierungsverbot im Internationalen Steuerrecht
- Das Doppelbesteuerungsabkommen zwischen Hongkong und Luxemburg
- Das Internationale Steuerrecht zwischen Effizienz, Gerechtigkeit und Entwicklungshilfe
- Das OECD Musterabkommen in der Revision 1992 : eine Übersicht
- Das OECD-Musterabkommen 2008 - praxisrelevante Änderungen = The OECD Model Tax Convention 2008 - changes of practical relevance
- Das OECD-Musterabkommen 2017 = The 2017 OECD Model Tax Convention
- Das OECD-Musterabkommen zur Vermeidung der Doppelbesteuerung in Vergleich mit dem US-Musterabkommen
- Das Problem mit den "öffentlichen Funktionen" im DBA-Recht = Controversial understanding of "governmental functions" in tax treaty law
- Das Update 2014 zum OECD-Musterabkommen = The update 2014 to the OECD Model Tax Convention