The Resource Treaty residence of pension funds : public discussion draft
Treaty residence of pension funds : public discussion draft
Resource Information
The item Treaty residence of pension funds : public discussion draft 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 Treaty residence of pension funds : public discussion draft 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
- This consultation document, published on 29 February 2016, has been produced as part of the follow-up work on base erosion and profit shifting (BEPS) report, Action 6. This discussion draft includes draft changes to Articles 3 and 4 of the OECD Model Tax Convention, and to the Commentary on these Articles, that will ensure that a pension fund is considered to be a resident of the State in which it is constituted for the purposes of tax treaties. These changes were discussed by Working Party 1 on Tax Conventions and Related Questions (which is the subgroup of the OECD Committee on Fiscal Affairs in charge of the Model Tax Convention) at its meeting of February 2016; it was then decided to release the changes for public comments
- Language
- eng
- Extent
- 6 p.
- Label
- Treaty residence of pension funds : public discussion draft
- Title
- Treaty residence of pension funds : public discussion draft
- Language
- eng
- Summary
- This consultation document, published on 29 February 2016, has been produced as part of the follow-up work on base erosion and profit shifting (BEPS) report, Action 6. This discussion draft includes draft changes to Articles 3 and 4 of the OECD Model Tax Convention, and to the Commentary on these Articles, that will ensure that a pension fund is considered to be a resident of the State in which it is constituted for the purposes of tax treaties. These changes were discussed by Working Party 1 on Tax Conventions and Related Questions (which is the subgroup of the OECD Committee on Fiscal Affairs in charge of the Model Tax Convention) at its meeting of February 2016; it was then decided to release the changes for public comments
- 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 Model
- OECD Model Commentaries
- BEPS Project (OECD)
- treaty abuse
- pension fund
- residence
- tax treaty
- Label
- Treaty residence of pension funds : public discussion draft
- Extent
- 6 p.
- Label
- Treaty residence of pension funds : public discussion draft
- Extent
- 6 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/Treaty-residence-of-pension-funds--public/kYmjIjEvVzA/" 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/Treaty-residence-of-pension-funds--public/kYmjIjEvVzA/">Treaty residence of pension funds : public discussion draft</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/Treaty-residence-of-pension-funds--public/kYmjIjEvVzA/" 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/Treaty-residence-of-pension-funds--public/kYmjIjEvVzA/">Treaty residence of pension funds : public discussion draft</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>
