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

Resource Information

The work Tax treaty characterisation issues arising from e-commerce : report to Working Party no. 1 of the OECD Committee on Fiscal Affairs represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Books.

Label

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

Creator

• OECD Technical Advisory Group (TAG) on Treaty Characterisation Issues arising from E-Commerce

Subject

• e-commerce
• treaty interpretation

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