The Resource Clarification of the meaning of "beneficial owner" in the OECD Model Tax Convention : discussion draft : 29 April 2011 to 15 July 2011
Clarification of the meaning of "beneficial owner" in the OECD Model Tax Convention : discussion draft : 29 April 2011 to 15 July 2011
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The item Clarification of the meaning of "beneficial owner" in the OECD Model Tax Convention : discussion draft : 29 April 2011 to 15 July 2011 represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Clarification of the meaning of "beneficial owner" in the OECD Model Tax Convention : discussion draft : 29 April 2011 to 15 July 2011 represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- The concept of "beneficial owner" found in articles 10, 11 and 12 of the OECD Model Tax Convention has given rise to different interpretations by courts and tax administrations. Given the risks of double taxation and non-taxation arising from these different interpretations, the OECD Committee on Fiscal Affairs, through its Working Party 1 on Tax Conventions and Related Questions, has worked on proposals aimed at clarifying the interpretation that should be given to that concept in the context of the OECD Model Tax Convention. This discussion draft includes the proposed changes to the Commentary on articles 10, 11 and 12 of the OECD Model Tax Convention that the Working Party has drafted for that purpose
- Language
- eng
- Extent
- 10 p.
- Label
- Clarification of the meaning of "beneficial owner" in the OECD Model Tax Convention : discussion draft : 29 April 2011 to 15 July 2011
- Title
- Clarification of the meaning of "beneficial owner" in the OECD Model Tax Convention : discussion draft : 29 April 2011 to 15 July 2011
- Title variation
- OECD discussion draft on beneficial ownership
- Language
- eng
- Summary
- The concept of "beneficial owner" found in articles 10, 11 and 12 of the OECD Model Tax Convention has given rise to different interpretations by courts and tax administrations. Given the risks of double taxation and non-taxation arising from these different interpretations, the OECD Committee on Fiscal Affairs, through its Working Party 1 on Tax Conventions and Related Questions, has worked on proposals aimed at clarifying the interpretation that should be given to that concept in the context of the OECD Model Tax Convention. This discussion draft includes the proposed changes to the Commentary on articles 10, 11 and 12 of the OECD Model Tax Convention that the Working Party has drafted for that purpose
- Geographic coverage
- International
- Index
- no index present
- Language note
- English
- Literary form
- non fiction
- http://bibfra.me/vocab/lite/organizationName
- OECD Centre for Tax Policy and Administration
- http://library.link/vocab/subjectName
-
- OECD
- OECD Model
- beneficial ownership
- Label
- Clarification of the meaning of "beneficial owner" in the OECD Model Tax Convention : discussion draft : 29 April 2011 to 15 July 2011
- Extent
- 10 p.
- Label
- Clarification of the meaning of "beneficial owner" in the OECD Model Tax Convention : discussion draft : 29 April 2011 to 15 July 2011
- Extent
- 10 p.
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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/portal/Clarification-of-the-meaning-of-beneficial/4_Ck4qtkKOw/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Clarification-of-the-meaning-of-beneficial/4_Ck4qtkKOw/">Clarification of the meaning of "beneficial owner" in the OECD Model Tax Convention : discussion draft : 29 April 2011 to 15 July 2011</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
