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
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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
100+ Items that share the Concept OECD Model
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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 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
- 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
- Das Update 2014 zum OECD-Musterabkommen und -kommentar : zusätzliche begriffliche Definitionen und andere praxisrelevante Änderungen
- Das Verständigungs- und Schiedsverfahren nach Art. 25 OECD-MA als "letzter Ausweg"
- Das neue DBA zwischen Österreich und Bulgarien = The new tax treaty between Austria and Bulgaria
- Das neue Doppelbesteuerungsabkommen mit China : weiterer Schub für deutsche Direktinvestitionen
- Das neue Doppelbesteuerungsabkommen Österreich - USA : Abkommenspraxis im Spannungsfeld zwischen OECD- und US-Musterabkommen
- De "fictieve niet-vaste inrichting" artikel 5 lid 4 OESO- modelverdrag 1977
- De (al dan niet) doorwerking van woonplaatsficties in dubbelbelastingverdagen
- De 2017-wijzigingen in het OESO-Modelverdrag voor scheep- en luchtvaartondernemingen: de wind in de rug?
- De FGR-overeenkomsten met het Verenigd Koninkrijk en Canada : verdragstoepassing van het besloten fonds voor gemene rekening en de overeenkomsten met Verenigd Koninkrijk en Canada in het licht van het 2010 OESO - Modelverdrag
- De commissionair, de agent, de discussion draft en de rechter
- De fiscale en socialezekerheidsrechtelijke positie van internationale chauffeurs in het weg- en treinverkeer
- De internationalisering van het belastingrecht = The internationalization of tax law : bundel ter gelegenheid van het 25-jarig bestaan van de opleiding Fiscaal Recht aan de Universiteit Maastricht
- De interpretatie van het begrip "beneficial ownership" onder het OESO-Modelverdrag : ondanks meer internationale rechtspraak blijft de onduidelijkheid
- De mutual agreement procedure nader beschouwd
- De nieuwe corporate tiebreaker van art. 4, lid 3, OESO-Modelverdrag
- De verdragsclassificatie van voordelen uit een lucratief belang genoten door een buitenlandse belastringplichtige
- De werking van art. 11, lid 5, OESO-modelverdrag in een driehoekssituatie
- Deemed expenses of a permanent establishment under Article 7 of the OECD Model
- Deemed expenses of a permanent establishment under Article 7 of the OECD Model
- Defining permanent establishment with reference to the construction PE
- Defining the objective scope of income tax treaties : the impact of other treaties and EC law on the concept of tax in the OECD Model
- Dell Products (NUF) v Tax East : HR-2011-2245-A
- Departures from the OECD Model and Commentaries: reservations, observations and positions in EU law and tax treaties
- Dependent agent and VAT fixed establishment risk
- Dependent agents as permanent establishments
- Deputy Director of Income Tax (International Taxation) v Balaji Shipping (UK) Ltd ; Assistant Director of Income Tax (International Taxation) v Balaji Shipping (UK) Ltd : ITA Nos 1540/Mum/05 and 2392/Mum/06, CO Nos 278/Mum/05 and 274/Mum/06
- Der "Directors Article" im neuen DBA Deutschland/Niederlande - Zweifelsfragen und Lösungsansätze
- Der "wirtschaftliche" Arbeitgeberbegriff nach Art. 15 Abs. 2 OECD-MA = The meaning of "employer" according to Art. 15 Para. 2 OECD MC
- Der Anlagenbau aus der Sicht der OECD = Plant construction from the point of view of the OECD
- Der Anwendungsbereich des Art. 26 OECD-MA mit kleiner Auskunftsklausel = Scope of Art. 26 OECD MC with a minor information clause
- Der Begriff "Gesellschaft" im Recht der Doppelbesteuerungsabkommen = The term "company" in double tax treaty law
- Der Begriff "Unternehmen" und Art. 24 OECD-Musterabkommen = The term "enterprise" and Art. 24 OECD Model Convention
- Der Begriff der "Steuer" und die Vermeidung internationaler Doppel-(Nicht-)Besteuerung = The notion of "tax" and the avoidance of international double (non-)taxation
- Der Beschäftiger als Arbeitgeber bei der internationalen Gestellung von Arbeitskräften = The user company as employer in the context of international supply of staff
- Der Dividendenbegriff im OECD-Musterabkommen = The interpretation of the term "dividend" in the OECD Model Convention
- Der Künstlerdurchgriff im nationalen und internationalen Steuerrecht
- Der OECD-Bericht zur Gewinnermittlung bei Versicherungsbetriebsstätten
- Der OECD-Diskussionsentwurf zur Revision des Kommentars zu Art. 5 (Betriebsstätte) im OECD Musterabkommen
- Der Ort des Unterlassens : Die ursprungsbezogene Behandlung von Entgelten für Untätigkeit im internationalen Steuerrecht
- Der abkommensrechtliche Arbeitgeberbegriff = The term "employer" in tax treaties
- Der mehrgliedrige Dividendenbegriff im OECD-Musterabkommen und im DBA Österreich - Deutschland = The term "dividend" in the OECD Model Convention and in the tax treaty between Austria and Germany
- Der neue OECD-Vorschlag zur Änderung der Betriebsstättengewinnermittlung nach Art. 7 OECD-MA im Vergleich zur bisherigen Auffassung
- Der sachliche Anwendungsbereich von DBA in einer Welt nach BEPS : Art. 2 OECD-MA (Unter das Abkommen fallende Steuern) und die Einführung neuer Steuern
- Der wirtschaftliche/faktische Arbeitgeber in der Schweiz ab 1. 1. 2018 = The economic/factual employer in Switzerland as of January 1st, 2018
- Derecho fiscal internacional : temas selectos
- Designing arbitration provisions in tax treaties : reflections based on the US experience
- Developing countries and the removal of Article 14 from the OECD Model
- Developments in the analysis of the tie-breaker rules for individuals under article 4 (1) OECD
- Developments regarding the Netherlands interpretation of the term "employer" in Art. 15 of the OECD Model
- Die "Tie-Breaker-Tests" nach Artikel 4 Abs. 2 des OECD-Musterabkommens
- Die "Vertreterbetriebsstätte" - das unbekannte Wesen = The widely unknown nature of the "dependent agent permanent establishment"
- Die 183-Tage-Regelung im Rahmen der neuen OECD-Kommentierung
- Die Abkommensberechtigung von Körperschaften des öffentlichen Rechts = The entitlement of public corporate bodies to tax treaty benefits
- Die Anwendung des OECD- (bzw. DBA-) Betriebsstättenkonzepts auf den elektronischen Geschäftsverkehr
- Die Aufteilung der Ertragsteuerbefugnis nach den DBA im Licht der Markteinkommenserzielung = The allocation of the right to tax income according to tax treaties in the light of market income
- Die Bedeutung der verbundenen Unternehmen in Art. 9 OECD-MA
- Die Bedeutung der Änderungen im OECD-Kommentar 2010 zum Begriff des Arbeitgebers nach Art. 15 Abs. 2 OECD-MA = The relevance of the changes of the OECD Commentaries in respect of the term "employer" according to Art. 15 Para. 2 OECD Model Convention
- Die Behandlung von Aufsichtsrats- und Verwaltungsratsvergütungen nach Art. 16 DBA-Deutschland und DBA-Schweiz = Treatment of directors' fees according to the OECD-model and tax treaties Austria-Germany and Austria-Switzerland
- Die Besteuerung der ausländischen Kulturvereinigung : beschränkte Steuerpflicht und Steuerabzug
- Die Besteuerung grenzüberschreitender Aufsichtsratsvergütungen : Art. 16 OECD-MA im Verhältnis zu anderen DBA-Normen und Folgefragen
- Die Besteuerung von Arbeitseinkünften und Vorsorgeleistungen im internationalen Verhältnis
- Die Betriebsstätte im OECD-Musterabkommen 2010 = Permanent establishments under the OECD Model Convention 2010
- Die Betriebsstätte im Recht der Doppelbesteuerungsabkommen
- Die Betriebsstätte in der Praxis des internationalen Steuerrechts
- Die Betriebstättenfrist bei mehreren Bauausführungen und Montagen im selben Projektstaat = Twelve months test for general building sites and construction projects in the same state
- Die Dienstleistungsbetriebsstätte im DBA-Recht = Treatment of services in tax treaty law
- Die Diskriminierungsverbote im Recht der Doppelbesteuerungsabkommen
- Die Fehlentwicklungen bei der Vertreterbetriebsstätte = The dependent agent permanent establishment is headed on the wrong track
- Die Gewinnzurechnung zu Betriebsstätten im Recht der Doppelbesteuerungsabkommen
- Die Grundbesitzklausel gemäss Art. 13 Abs. 4 OECD-MA in deutschen Doppelbesteuerungsabkommen
- Die Luftfahrt betreffende Bestimmungen in österreichischen Doppelbesteuerungsabkommen
- Die Neufassung des Art. 7 OECD-MA im Rahmen der Aktualisierung des OECD-MA 2010
- Die Nicht-Betriebsstätte i. S. von Art. 5 Abs. 4 OECD-MA : ein vernachlässigtes Steuerplanungsinstrument
- Die Rechtsprechung zu Paragr. 12 AO in der internationalen Steuerplanung - zugleich eine Anmerkung zu BFH-Urteil vom 4. 6. 2008, I R 30/07, IStR 2008, 702 f
- Die Repräsentanz nach dem BEPS-Aktionspunkt 7 der OECD : gibt es sichere Strukturen für die Geschäftsanbahnung in neuen Märkten?
- Die Revision des Amtshilfe-Durchführungsgesetzes = The revision of the Administrative Assistance Implementation Act
- Die Revision des OECD-MA 2014 - ein Überblick
- Die Revision des OECD-Musterabkommens
- Die Sonderbedingungen einer vGA beim beherrschenden Gesellschafter
- Die Sperrwirkung des Art. 9 OECD-MA
- Die Spezialitätsklausel und der Betriebsstättenvorbehalt im Abkommensrecht
- Die Steuergesetze des Bundes (inkl. OECD-Musterabkommen) : Kompaktsammlung schweizerischer Bundessteuergesetze und der steuerrechtlichen Gesetzgebung des Kantons Zürich
- Die Verteilung der Besteuerungsrechte zwischen Ansässigkeits- und Quellenstaat im Recht der Doppelbesteuerungsabkommen
- Die Vertretervollmacht im Lichte des OECD-Reports = The agency's authority in the light of the OECD Report
- Die Weiterentwicklung des OECD-Musterabkommens
- Die abkommensrechtliche Einordnung von Einkünften aus Forward-/Future- und Optionsverträgen
- Die abkommensrechtliche Einordnung von Einkünften aus Swapverträgen
- Die abkommensrechtlichen Schachtelbegünstigungen
- Die internationalen Steuererlasse des Bundes : inkl. OECD-Musterabkommen und Missbrauchsbeschluss : Kompaktsammlung ausgewählter schweizerischer Doppelbesteuerungsabkommen und Erlasse zum schweizerischen Aussensteuerrecht
- Die japanischen Doppelbesteuerungsabkommen im Lichte des OECD- und UN-Musterabkommens
- Die jüngste Revision des OECD-Musterabkommens
- Die schwindende Vorbildwirkung des OECD-MusterƯabkommens : Doppelbesteuerungsabkommen werden immer unterschiedlicher
- Die österreichische DBA-Politik - das "österreichische Musterabkommen"
- Different methods of attributing profits to agency PEs
- Directors' fees received by non-residents for services performed outside New Zealand : lessons from Australia
- Direito tributário internacional : "contextos" para interpretacão e aplicacão de acordos de bitributacão
- Direito tributário internacional : rendimentos de salário e aposentadoria nos acordos de bitributação
- Discussion draft on a new Art. 7 of the OECD Model Convention
- Discussion draft on a new Article 7 (business profits) of the OECD Model Tax Convention
- Discussion draft on tax treaty issues related to common telecommunication transactions : public discussion draft
- Discussion draft on the application of tax treaties to state-owned entities, including sovereign wealth funds
- Diskriminierungsverbote im internationalen Steuerecht der Schweiz
- Dividendi, interessi, canoni e plusvalenze nel modello OECD
- Dividendos, intereses, cánones y plusvalías en el Modelo OCDE
- Do tax treaties embody the application of sovereign immunity? - An assessment with regard to sovereign wealth funds
- Does "enterprise" in the OECD Model mean "business"?
- Does Art. 20 of the OECD Model Convention really fit into tax treaties?
- Domestic attribution of income and taxation of international entertainers and sportspersons : theory and practice of art. 17 OECD Model Convention
- Doppelbesteuerung : OECD-Musterabkommen : DBA Österreich-Deutschland : Kommentar
- Doppelbesteuerungsabkommen
- Doppelbesteuerungsabkommen der Bundesrepublik Deutschland auf dem Gebiet der Steuern vom Einkommen und Vermögen : Kommentar auf der Grundlage der Musterabkommen
- Doppelbesteuerungsabkommen Österreich - Kroatien : Kommentar
- Doppelbesteuerungsabkommen Österreich-Dänemark
- Doppelbesteuerungsabkommen Österreich-Taipeh
- Doppelbesteuerungsabkommen Österreich-Tschechien
- Doppelbesteuerungsabkommen Österreich-Venezuela
- Doppelt ansässige Kapitalgesellschaften im internationalen Steuerrecht = Dual resident companies in international tax law
- Double imposition du revenu et de la fortune : textes révisés de certains Articles du Projet de Convention de l'OCDE de 1963 et des Commentaires correspondants
- Double tax conventions on income and capital and the EU : past, present and future
- Double tax treaties policies of Brazil : the Brazilian model tax convention
- Double taxation agreements
- Double taxation agreements
- Double taxation agreements and international tax law : a manual on the OECD Model Double Taxation Convention 1977
- Double taxation conventions
- Double taxation conventions : a manual on the OECD model tax convention on income and on capital
- Double taxation conventions and international tax law : a manual on the OECD Model Tax Convention on Income and on Capital of 1992
- Double taxation of income and capital : revised texts of certain Articles of the 1963 OECD Draft Convention and of the Commentary thereon
- Double taxation treaties : the autonomous interpretation method in German and English law; as demonstrated by the case of the silent partnership
- Draft Double Taxation Convention on Income and Capital
- Draft Double Taxation Convention on Income and Capital : Report of the O.E.C.D. Fiscal Committee [1963] | Revised texts of certain articles of the 1963 OECD draft double taxation convention on income and capital and of the commentaries thereon [1972] | The elemination of double taxation : Report of the Fiscal Committee of the O.E.E.C. [1958] | The elemination of double taxation : 2nd Report by the Fiscal Committee of the O E E C [1959] | The elemination of double taxation : Third report of the Fiscal Committee [1960] | The elemination of double taxation : Fourth report of the Fiscal Committee [1961]
- Draft OECD Model Tax Treaty Update includes PE threshold alternative, arbitration
- Draft contents of the 2008 Update to the Model Tax Convention : public discussion draft
- Drawing upon an alternative model for the Brazilian transfer pricing experience : the OECD's arm's length standard, pre-fixed profit margins or a third way?
- Droit fiscal dans les relations internationales
- Droit fiscal international
- Dual residence and 1977 OECD Model Treaty Article 4(1), second sentence
- Dual residence in tax treaty law and EC law
- Dual residence of individuals : the meaning of the expressions in the OECD Model Convention - I
- Dual residence of individuals : the meaning of the expressions in the OECD Model Convention - II
- Dual resident companies : the second sentence of Article 4(1) of the OECD-Model Convention of 1977
- Dual residents : interpreting the "tie-breaker" rules in a globalised world
- Dubbelbelastingverdragen
- Dubbelbelastingverdragen en fairness tax : fairly incompatible?
- Dubbelbelastingverdragen en fiscaal relevante investeringsverdragen met ontwikkelingslanden
- Dubbelbelastingverdragen en fiscus
- Dupla tributação internacional : convenções de dupla tributação
- E-commerce : transfer pricing and business profits taxation
- EG-recht en overeenkomsten ter vermijding van dubbele belasting
- EU and OECD proposals for international tax cooperation : a new road?
- East-West tax treaties
- Effectiveness of the beneficial ownership test in conduit company cases
- Einkünftezurechnung im Lichte des Entwurfs zu Art 1 Abs 2 OECD-MA = Allocation of income in the light of the draft version of Art 1 Para 2 OECD MC
- El 'transfer pricing'
- El Modelo OCDE de Convenio bilateral para evitar la dobleimposición y los 'trusts'
- El concepto de "establecimiento permanente" en el Modelo de la OECD : consideraciones y critica
- El concepto de cánones o regalías en los convenios para evitar la doble imposición internacional: características generales y problemas de calificación
- El concepto de dividendo en los convenios de doble imposición
- El derecho de imagen en los convenios para evitar la doble imposición sobre la renta : el caso de los artistas y deportistas
- El intercambio de información entre administraciones fiscales
- El principio de no discriminación en el artículo 24 del modelo de convenio de la OCDE de 2008
- El tratamiento discriminatorio en el Modelo OCDE (art. 24)
- El valor de los comentarios a los MC OCDE y ONU en la práctica española : aproximación crítica
- Employed artistes and sportsmen according to the OECD Model
- Ende der 183-tätigen Schonfrist bei der internationalen Arbeitskräftegestellung : Neukommentierung des Arbeitgeberbegriffs im OECD-Musterabkommen
- Enkele aspecten van de nieuwe bepaling inzake hybride entiteiten in het verdrag met de Verenigde Staten
- Enkele observaties bij de bepaling inzake hybride entiteiten in het belastingverdrag met het Verenigd Koninkrijk
- Enterprise services
- Entertainers and sportspersons following the updated OECD Model (2014)
- Entlastungsansprüche hybrider Gesellschaften im Abkommensrecht = Tax refund entitlement of hybrid entities under tax treaty law
- Entwicklungen im internationalen Steuerrecht
- Essays on tax treaties : a tribute to David A. Ward
- Estabelecimentos permanentes em direito tributário internacional
- Establecimiento permanente
- Estudio del Modelo de Convenio sobre Renta y Patrimonio de la OCDE de 1992
- Europe-China tax treaties
- European Commission v. Hellenic Republic (Case C-98/16) : the third act of the Greek tax tragedy in Europe
- European Union : tax treaties of the Central and Eastern European countries
- Europese eenwording : ook voor Nederlandse artiesten?
- Exchange of information : an analysis of the scope of article 26 OECD Model and its requirements : in search for an efficient but balanced procdedure
- Exchange of information and cross-border cooperation between tax authorities
- Exchange of information for tax purposes
- Exit taxation and the OECD Model treaty : a view from the Netherlands and Italy
- Exit taxes and the OECD Model Convention : compatibility and double taxation issues
- Expeditious amendments to double tax treaties based on the OECD Model
- Exploring the boundaries of the application of article 10(5) of the OECD Model
- Fair play for all
- Fallsammlung Internationales Steuerrecht
- Fallsammlung internationales Steuerrecht
- Fearful symmetry : the attribution of profits "in each Contracting State"
- Feste Geschäftseinrichtungen zur Sammlung von Daten in der digitalen Wirtschaft - blosse Hilfsbetriebsstätten? = Fixed places of business for the collection of data in the digital economy - mere preparatory or auxiliary character?
- First thoughts on draft OECD Model Tax Convention article 7 : business profits
- Fiscaal verdragsbeleid en het OESO Modelverdrag
- Fiscalité internationale. Les solutions proposées par le nouveau modèle OCDE
- Fixing the black box : the OECD proposals to amend the Model Treaty to improve the mutual agreement procedure
- Follow up work on BEPS Action 6 : preventing treaty abuse - the position of CIVs and non-CIV funds further considered
- Freistellung von Gründungskosten einer festen Einrichtung? = Tax exemption for start-up costs of a fixed base?
- Fremdvergleichsgrundsatz nach OECD und nach deutschem Recht - gleichzeitig Vorstellung des Diskussionsentwurfs der OECD hinsichtlich der Überarbeitung der Kapitel I und III der OECD-Verrechnungspreisrichtlinie
- French High Tax Court confirms that the former France-Switzerland tax treaty overrides the French CFC legislation
- Future of the mutual agreement procedure
- Gedanken zum abkommensrechtlichen Schiedsverfahren nach Art. 25 Abs. 5 OECD-MA
- Gegenseitige Anrechnung von Steuern bei in Deutschland ansässigen US-Staatsbürgern : eine Gefahr für die künftige Abkommenspraxis?
- Generalthema 2: Der Begriff der Steuern im Rahmen der Regelungen zur Vermeidung von Doppelbesteuerung und von doppelter Nichtbesteuerung im Internationalen Steuerrecht
- Generalthema I : Besteuerung grenzüberschreitender Dienstleistungen
- Generalthema I : Diskrimierungsverbote auf dem Scheideweg internationaler Besteuerung
- German tax treatment of the sale of real estate company shares
- Gewinnabgrenzung und Gewinnermittlung im DBA-Recht = Attribution and allocation of profits in tax treaty law
- Gewinnabgrenzung zwischen Stammhaus und Betriebsstätte : nationale Umsetzung des AOA in Paragr. 1 AStG n. F. durch das AmtshilfeRLUmsG
- Global trends in VAT/GST and direct taxes
- Google France as a dependent agent PE of its Irish sister company?
- Granting juridical autonomy to article 25(5) of the Tax Treaty Model
- Granting tax treaty benefits to collective investment vehicles : a review of the OECD report and the 2010 amendments to the Model Tax Convention
- Group taxation within the European Union : did Papillon and Art. 24(5) of the OECD Model Tax Convention create a butterfly effect?
- Groups object to lowering of PE threshold in OECD Proposed Commentary to Article 5
- Grundzüge des Internationalen Steuerrechts 1987 : Praktikerseminar : systematische Darstellung des deutschen Aussensteuerrechts und des Rechts des Doppelbesteuerungsabkommen anhand praktischer Fälle (Einkommensteuer, Körperschaftsteuer, Vermögensteuer, Gewerbesteuer) [part 1]
- Guidance issued on profit attribution to permanent establishments
- HMRC's response to the OECD July 2014 Update to art. 17 of the Model Tax Convention and Commentary
- Het "sluitend systeem" van artikel 15 e.v. van het OESO-Modelverdrag
- Het OESO-Modelverdrag 1992
- Het V.N.-Modelverdrag vergeleken met het OECD-Modelverdrag 1977
- Het gewijzigde art. 7 (winst uit onderneming) OECD-Modelverdrag 2010
- Het nieuwe OESO Modelverdrag
- Het nieuwe belastingverdrag met China: "Black cat or white cat: If it can catch mice, it's a good cat!"
- Het rapport The application of the OECD Model Tax Convention to partnerships en de interpretation van belastingverdragen (deel 2)
- Het rapport The application of the OECD model tax convention to partnerships en de interpretatie van belastingverdragen
- Het werknemersartikel in het Modelverdrag en de Belgische dubbelbelastingverdragen
- Het wettelijke vi-factettenbegrip en de verhouding tussen art. 5, eerste en derde lid, OESO-modelverdrag
- Hilfsbetriebsstätten in BEPS-Action 7 = Auxiliary permanent establishments in BEPS action 7
- History and interpretation of the tiebreaker rule in Article 4(2) of the OECD Model Tax Convention
- History of tax treaties : the relevance of the OECD documents for the interpretation of tax treaties
- Homenaje al prof. dr. Vicente Oscar Díaz
- 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?
- How significant are the amendments of the OECD commentary adopted after the conclusion of a tax treaty?
- How tax treaties deal with income from omissions
- Hybrid entities and conflicts of allocation of income within tax treaties: Is new article 1(2) of the OECD Model (article 3(1) of the MLI) the best solution available?
- Hybrid entities and the EU direct tax directives
- Hybrid entities and the OECD Model (2017) : the end of the road?
- Hybrid finance and double taxation treaties
- I piani di "stock option" nel nuovo modello OCSE
- I redditi d'impresa nel modello di convenzione OECD (art. 7)
- I trattati contro le doppie imposizioni : analisi e commento
- I trattati internazionali in materia tributaria
- IFA seminar papers delivered at the IFA Congress, New Delhi, 19- 24 October 1997
- Il modello OECD di convenzione bilaterale contro la doppia imposizione e i trusts
- Il transfer pricing
- Immovable property companies as defined in Article 13(4) of the OECD Model
- Immovable property under domestic law, EU law and tax treaties
- Impact of cloud computing on permanent establishments under the OECD Model Tax Convention
- Implications of the pending amendments to the Argentina-Brazil tax treaty
- In a world where classical and integration systems co-exist, Article 10 OECD Model should not disregard the underlying corporation income tax
- Income Tax Officer v Right Florists Pvt Ltd : ITA No. 1336/Kol/2011
- Income from immovable property : Article 6 par. 1 OECD Model Convention in the light of equity
- Income from inactivity under Article 15 of the OECD Model Tax Convention : Part 1
- Income from inactivity under Article 15 of the OECD Model Tax Convention : Part 2
- Income from international private employment : an analysis of article 15 of the OECD Model
- 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
- India : double tax avoidance agreement permitting deduction of interest payments in the case of banks
- India and international community split over treaty
- India's positions on OECD commentary - recent judicial development
- India's positions on OECD tax principles
- India: tax planning for incoming professional team sports players
- Indicazioni OCSE sulle pensioni transnazionali
- Individuals' income under double taxation conventions
- Individuals' income under double taxation conventions : a Brazilian approach
- Information exchange : deterring international tax avoidance and evasion
- Informationsaustausch nach Art. 26 des OECD-Musterabkommens : Überblick über die neusten Entwicklungen
- Interaction of Articles 6, 7 and 21 of the 2000 OECD Model Convention
- Interest from hybrid debts in tax treaties
- Internationaal belastingrecht
- International agreements to prevent double taxation
- International dispute resolution : myths of competent authority revisited
- International double taxation
- International exchange of information in tax matters: towards global transparency
- International fiscal imperialism and the "principle" of the permanent establishment
- International hiring-out of lab