The Resource Discussion draft on the application of tax treaties to state-owned entities, including sovereign wealth funds
Discussion draft on the application of tax treaties to state-owned entities, including sovereign wealth funds
Resource Information
The item Discussion draft on the application of tax treaties to state-owned entities, including sovereign wealth funds 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 Discussion draft on the application of tax treaties to state-owned entities, including sovereign wealth funds 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
- State-owned entities, including sovereign wealth funds, have expanded their cross-border investments in recent years. This has raised a number of questions, including questions related to taxation. The Committee on Fiscal Affairs, through its Working Party 1 on Tax Conventions and Related Questions, has examined questions related to the application of tax treaties to these entities as well as the relationship between tax treaties and national practices related to the application of the doctrine of sovereign immunity to tax matters. This public discussion draft includes proposals for additions and changes to the Commentary on the OECD Model Tax Convention that result from the work of the Working Party on these issues. The Committee is considering the inclusion of these additions and changes in the next update to the OECD Model Tax Convention, which is tentatively scheduled for the second part of 2010
- Language
- eng
- Extent
- 5 p.
- Label
- Discussion draft on the application of tax treaties to state-owned entities, including sovereign wealth funds
- Title
- Discussion draft on the application of tax treaties to state-owned entities, including sovereign wealth funds
- Language
- eng
- Summary
- State-owned entities, including sovereign wealth funds, have expanded their cross-border investments in recent years. This has raised a number of questions, including questions related to taxation. The Committee on Fiscal Affairs, through its Working Party 1 on Tax Conventions and Related Questions, has examined questions related to the application of tax treaties to these entities as well as the relationship between tax treaties and national practices related to the application of the doctrine of sovereign immunity to tax matters. This public discussion draft includes proposals for additions and changes to the Commentary on the OECD Model Tax Convention that result from the work of the Working Party on these issues. The Committee is considering the inclusion of these additions and changes in the next update to the OECD Model Tax Convention, which is tentatively scheduled for the second part of 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
- treaty interpretation
- public sector
- sovereign wealth fund
- sovereign immunity
- Label
- Discussion draft on the application of tax treaties to state-owned entities, including sovereign wealth funds
- Extent
- 5 p.
- Label
- Discussion draft on the application of tax treaties to state-owned entities, including sovereign wealth funds
- Extent
- 5 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/Discussion-draft-on-the-application-of-tax/sFnb5eXtz6c/" 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/Discussion-draft-on-the-application-of-tax/sFnb5eXtz6c/">Discussion draft on the application of tax treaties to state-owned entities, including sovereign wealth funds</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>
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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/Discussion-draft-on-the-application-of-tax/sFnb5eXtz6c/" 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/Discussion-draft-on-the-application-of-tax/sFnb5eXtz6c/">Discussion draft on the application of tax treaties to state-owned entities, including sovereign wealth funds</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>
