The Resource Revised discussion draft on a new Article 7 of the OECD Model Tax Convention

Revised discussion draft on a new Article 7 of the OECD Model Tax Convention

Label
Revised discussion draft on a new Article 7 of the OECD Model Tax Convention
Title
Revised discussion draft on a new Article 7 of the OECD Model Tax Convention
Creator
Subject
Language
eng
Summary
On 24 November 2009, the OECD Committee on Fiscal Affairs approved the release, for public comment, of a revised draft of a new Art. 7 (Business Profits) of the OECD Model Tax Convention and of related commentary changes. A first version of the new article and commentary changes was released on 7 July 2008. The new article and its commentary constitute the second part of the implementation package of the Report on Attribution of Profits to Permanent Establishments that the OECD adopted on 17 July 2008
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
Revised discussion draft on a new Article 7 of the OECD Model Tax Convention
Instantiates
Publication
Extent
40 p.
Label
Revised discussion draft on a new Article 7 of the OECD Model Tax Convention
Publication
Extent
40 p.

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