The Resource Other income - Article 21 OECD-MC
Other income - Article 21 OECD-MC
Resource Information
The item Other income - Article 21 OECD-MC represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
Resource Information
The item Other income - Article 21 OECD-MC represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
- Summary
- This paper examines the alteration of the content of Art. 21 OECD Model 2003 in the course of time, gives an overview referring to the OECD Model 2003, and presents a comparison of the wording of Art. 21 OECD Model, United Nations Model and US Model with reference to the OECD Commentary and the US Model Technical Explanation
- Language
- eng
- Label
- Other income - Article 21 OECD-MC
- Title
- Other income - Article 21 OECD-MC
- Language
- eng
- Summary
- This paper examines the alteration of the content of Art. 21 OECD Model 2003 in the course of time, gives an overview referring to the OECD Model 2003, and presents a comparison of the wording of Art. 21 OECD Model, United Nations Model and US Model with reference to the OECD Commentary and the US Model Technical Explanation
- Citation source
- Bound in: Source versus residence in international tax law. - Wien : Linde, 2005 ; p. 281-307
- http://library.link/vocab/creatorName
- Zeitlhofer, S
- Geographic coverage
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- other income
- OECD Model
- UN Model
- US Model
- source principle of taxation
- residence principle of taxation
- Label
- Other income - Article 21 OECD-MC
- Label
- Other income - Article 21 OECD-MC
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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/Other-income---Article-21-OECD-MC/iE_H1XTc4lA/" 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/Other-income---Article-21-OECD-MC/iE_H1XTc4lA/">Other income - Article 21 OECD-MC</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/Other-income---Article-21-OECD-MC/iE_H1XTc4lA/" 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/Other-income---Article-21-OECD-MC/iE_H1XTc4lA/">Other income - Article 21 OECD-MC</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>
