The Resource Discussion draft on a new Article 7 (business profits) of the OECD Model Tax Convention

Discussion draft on a new Article 7 (business profits) of the OECD Model Tax Convention

Label
Discussion draft on a new Article 7 (business profits) of the OECD Model Tax Convention
Title
Discussion draft on a new Article 7 (business profits) of the OECD Model Tax Convention
Creator
Subject
Language
eng
Summary
Discussion draft on a new article 7 of the OECD Model, on the attribution of business income. The committee invited interested parties to comment to this draft before 31 December 2008. It is expected that, once finalised, the new article and the Commentary changes will be included in the next update to the OECD Model, which is tentatively scheduled for 2010
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
  • allocation of income
  • business profits
Label
Discussion draft on a new Article 7 (business profits) of the OECD Model Tax Convention
Instantiates
Publication
Extent
36 p.
Label
Discussion draft on a new Article 7 (business profits) of the OECD Model Tax Convention
Publication
Extent
36 p.

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