The Resource IBFD Global topics - Global Tax Treaty Commentaries [- Model articles and Issues]
IBFD Global topics - Global Tax Treaty Commentaries [- Model articles and Issues]
Resource Information
The item IBFD Global topics - Global Tax Treaty Commentaries [- Model articles and Issues] 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 IBFD Global topics - Global Tax Treaty Commentaries [- Model articles and Issues] 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 IBFD Global Tax Treaty Commentaries (GTTC) is the authoritative source for analysis and interpretation of tax treaty practices across the globe. The GTTC Model articles and Issues collection provides high-level analysis of and commentaries with respect to each article in the OECD Model and the UN Model, along with a series of chapters on meta-topics
- Language
- eng
- Contents
-
- General introduction
- Vann, R
- Article 2: Taxes covered
- Cui, W
- Articles 3, 30, 31 and 32: Definitions and scope in place and time
- Ostaszewska, O
- Article 4: Resident
- Obuoforibo, B.R
- Article 5: Permanent establishment
- Arnold, B.J
- Article 6: Immovable property
- Vinnitskiy, D.V
- Article 7: Business profits
- Sasseville, J.
- Vann, R.J
- Article 8: International transport and other operations
- Maisto, G
- Article 9: Associated enterprises
- Baistrocchi, E
- Article 10: Dividends
- Harris, P.A
- Article 11: Interest
- Helminen, M
- Article 12: Royalties
- Martín Jiménez, A.J
- Article 13: Capital gains
- Li, J.
- Avella, F
- Article 14: Independent personal services
- Sengupta, D.P
- Article 15: Income from employment
- Pistone, P
- Article 16: Directors' fees
- Pistone, P
- Article 17: Entertainers and sportspersons
- Roeleveld, J.
- Tetlak, K
- Articles 18 and 19(2): Pensions
- Brown, P.A
- Articles 19(1), 19(3) and 28: Government service and members of diplomatic missions and consular posts
- Pistone, P
- Article 20: Students, teachers and professors
- Vlasceanu, R
- Article 21: Other income
- Schoueri, L.E
- Article 22: Capital
- Masui, Y
- Article 23: Methods for elimination of double taxation
- Kofler,G.W.
- Pötgens, F.P.G
- Article 24: Non-discrimination
- Bammens, N.
- Vanistendael, F
- Article 25: Mutual Agreement Procedure
- Wilkie, J.S
- Article 26: Exchange of information
- Ring, D
- Article 27: Assistance in the collection of taxes
- Roeleveld, J
- Article 29: Entitlement to benefits (European Union)
- De Broe, L.
- Gommers, S
- Article 29: Entitlement to benefits (global perspective)
- Blessing, P.H
- Treaty interpretation
- Avery Jones, J.F
- The interaction of tax treaties with international economic laws
- Brauner, Y.
- Kofler, G.W
- Application of tax treaties to fiscally transparent entities
- Brabazon, M.L
- Qualification conflicts
- Lang, M
- Triangular cases
- Raad, C. van
- Chen, S. (Shaomei)
- Time in tax treaties
- Wheeler, J.C
- Beneficial ownership
- Martín Jiménez, A.J
- Label
- IBFD Global topics - Global Tax Treaty Commentaries [- Model articles and Issues]
- Title
- IBFD Global topics - Global Tax Treaty Commentaries [- Model articles and Issues]
- Title variation
- GTTC (part 1)
- Language
- eng
- Summary
- The IBFD Global Tax Treaty Commentaries (GTTC) is the authoritative source for analysis and interpretation of tax treaty practices across the globe. The GTTC Model articles and Issues collection provides high-level analysis of and commentaries with respect to each article in the OECD Model and the UN Model, along with a series of chapters on meta-topics
- http://bibfra.me/vocab/lite/collectionName
- Global Tax Treaty Commentaries
- Geographic coverage
- International
- Language note
- English
- http://library.link/vocab/relatedWorkOrContributorName
- Pistone, P
- http://library.link/vocab/subjectName
-
- tax treaty
- treaty interpretation
- treaty policy
- Label
- IBFD Global topics - Global Tax Treaty Commentaries [- Model articles and Issues]
- Contents
-
- General introduction
- Vann, R
- Article 2: Taxes covered
- Cui, W
- Articles 3, 30, 31 and 32: Definitions and scope in place and time
- Ostaszewska, O
- Article 4: Resident
- Obuoforibo, B.R
- Article 5: Permanent establishment
- Arnold, B.J
- Article 6: Immovable property
- Vinnitskiy, D.V
- Article 7: Business profits
- Sasseville, J.
- Vann, R.J
- Article 8: International transport and other operations
- Maisto, G
- Article 9: Associated enterprises
- Baistrocchi, E
- Article 10: Dividends
- Harris, P.A
- Article 11: Interest
- Helminen, M
- Article 12: Royalties
- Martín Jiménez, A.J
- Article 13: Capital gains
- Li, J.
- Avella, F
- Article 14: Independent personal services
- Sengupta, D.P
- Article 15: Income from employment
- Pistone, P
- Article 16: Directors' fees
- Pistone, P
- Article 17: Entertainers and sportspersons
- Roeleveld, J.
- Tetlak, K
- Articles 18 and 19(2): Pensions
- Brown, P.A
- Articles 19(1), 19(3) and 28: Government service and members of diplomatic missions and consular posts
- Pistone, P
- Article 20: Students, teachers and professors
- Vlasceanu, R
- Article 21: Other income
- Schoueri, L.E
- Article 22: Capital
- Masui, Y
- Article 23: Methods for elimination of double taxation
- Kofler,G.W.
- Pötgens, F.P.G
- Article 24: Non-discrimination
- Bammens, N.
- Vanistendael, F
- Article 25: Mutual Agreement Procedure
- Wilkie, J.S
- Article 26: Exchange of information
- Ring, D
- Article 27: Assistance in the collection of taxes
- Roeleveld, J
- Article 29: Entitlement to benefits (European Union)
- De Broe, L.
- Gommers, S
- Article 29: Entitlement to benefits (global perspective)
- Blessing, P.H
- Treaty interpretation
- Avery Jones, J.F
- The interaction of tax treaties with international economic laws
- Brauner, Y.
- Kofler, G.W
- Application of tax treaties to fiscally transparent entities
- Brabazon, M.L
- Qualification conflicts
- Lang, M
- Triangular cases
- Raad, C. van
- Chen, S. (Shaomei)
- Time in tax treaties
- Wheeler, J.C
- Beneficial ownership
- Martín Jiménez, A.J
- Label
- IBFD Global topics - Global Tax Treaty Commentaries [- Model articles and Issues]
- Contents
-
- General introduction
- Vann, R
- Article 2: Taxes covered
- Cui, W
- Articles 3, 30, 31 and 32: Definitions and scope in place and time
- Ostaszewska, O
- Article 4: Resident
- Obuoforibo, B.R
- Article 5: Permanent establishment
- Arnold, B.J
- Article 6: Immovable property
- Vinnitskiy, D.V
- Article 7: Business profits
- Sasseville, J.
- Vann, R.J
- Article 8: International transport and other operations
- Maisto, G
- Article 9: Associated enterprises
- Baistrocchi, E
- Article 10: Dividends
- Harris, P.A
- Article 11: Interest
- Helminen, M
- Article 12: Royalties
- Martín Jiménez, A.J
- Article 13: Capital gains
- Li, J.
- Avella, F
- Article 14: Independent personal services
- Sengupta, D.P
- Article 15: Income from employment
- Pistone, P
- Article 16: Directors' fees
- Pistone, P
- Article 17: Entertainers and sportspersons
- Roeleveld, J.
- Tetlak, K
- Articles 18 and 19(2): Pensions
- Brown, P.A
- Articles 19(1), 19(3) and 28: Government service and members of diplomatic missions and consular posts
- Pistone, P
- Article 20: Students, teachers and professors
- Vlasceanu, R
- Article 21: Other income
- Schoueri, L.E
- Article 22: Capital
- Masui, Y
- Article 23: Methods for elimination of double taxation
- Kofler,G.W.
- Pötgens, F.P.G
- Article 24: Non-discrimination
- Bammens, N.
- Vanistendael, F
- Article 25: Mutual Agreement Procedure
- Wilkie, J.S
- Article 26: Exchange of information
- Ring, D
- Article 27: Assistance in the collection of taxes
- Roeleveld, J
- Article 29: Entitlement to benefits (European Union)
- De Broe, L.
- Gommers, S
- Article 29: Entitlement to benefits (global perspective)
- Blessing, P.H
- Treaty interpretation
- Avery Jones, J.F
- The interaction of tax treaties with international economic laws
- Brauner, Y.
- Kofler, G.W
- Application of tax treaties to fiscally transparent entities
- Brabazon, M.L
- Qualification conflicts
- Lang, M
- Triangular cases
- Raad, C. van
- Chen, S. (Shaomei)
- Time in tax treaties
- Wheeler, J.C
- Beneficial ownership
- Martín Jiménez, A.J
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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/IBFD-Global-topics---Global-Tax-Treaty/dLb-NCGq4kM/" 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/IBFD-Global-topics---Global-Tax-Treaty/dLb-NCGq4kM/">IBFD Global topics - Global Tax Treaty Commentaries [- Model articles and Issues]</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>
