The Resource Tax treaty characterisation issues arising from e-commerce : report to Working Party no. 1 of the OECD Committee on Fiscal Affairs

Tax treaty characterisation issues arising from e-commerce : report to Working Party no. 1 of the OECD Committee on Fiscal Affairs

Label
Tax treaty characterisation issues arising from e-commerce : report to Working Party no. 1 of the OECD Committee on Fiscal Affairs
Title
Tax treaty characterisation issues arising from e-commerce : report to Working Party no. 1 of the OECD Committee on Fiscal Affairs
Creator
Subject
Language
eng
Summary
This is the final report (dated 1 February 2001) by the TAG on Treaty Characterisation Issues arising from E-Commerce to the Working Party no. 1 of the OECD Committee on Fiscal Affairs. It includes the overall recommendation of the TAG and the main part of the report, including a description of the various treaty characterisation issues identified by the TAG, together with the conclusions how to address each such issue and, where appropriate, suggestions for changes to the Commentaries on the Model Tax Convention
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
http://bibfra.me/vocab/lite/organizationName
OECD Technical Advisory Group (TAG) on Treaty Characterisation Issues arising from E-Commerce
http://library.link/vocab/subjectName
  • e-commerce
  • treaty interpretation
Label
Tax treaty characterisation issues arising from e-commerce : report to Working Party no. 1 of the OECD Committee on Fiscal Affairs
Instantiates
Publication
Extent
35 p.
Label
Tax treaty characterisation issues arising from e-commerce : report to Working Party no. 1 of the OECD Committee on Fiscal Affairs
Publication
Extent
35 p.

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