OECD Model Commentaries
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The concept OECD Model Commentaries represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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OECD Model Commentaries
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The concept OECD Model Commentaries represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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- OECD Model Commentaries
122 Items that share the Concept OECD Model Commentaries
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- "The agency element of permanent establishment : the OECD Commentaries from the civil law view"
- 1963 and 1977 OECD Model Income Tax Treaties and commentaries : a comparative presentation
- An international lawyer's perspective on the ECJ's case law concerning the OECD Model Tax Convention and its commentaries
- Application of OECD Commentaries on the income and capital tax model, for the interpretation of the OECD inheritance and gift tax model
- Articles 10 and 11 of the OECD Model and the Commentaries on the OECD Model (2017) : when clarifications raise further doubts
- BEPS Action 6 : tax treaty abuse
- Betekenis beneficial owner na BEPS en 2014-Update OESO-model
- CMA CGM Delmasa SA v Federal Inland Revenue Service Appeal : No TAT/LZ/CIT/028/2017
- Cloud computing : permanent establishment and its implications for international taxation
- Commentaries to the OECD Model Convention: ubiquitous, often controversial; but could they possibly be legally binding?
- Comments on selected 2014 updates to the commentary on art. 17 of the OECD Model Tax Convention
- Conceptual problems of beneficial ownership in respect of agents and nominees
- Cross-border short-term employment
- DBA-Interpretation durch den EuGH = The CJEU as interpreter of double tax treaties
- De ontslagvergoeding in internationaal verband
- De status van het OESO-Commentaar volgens de jurisprudentie van de Hoge Raad (deel 1)
- De status van het OESO-Commentaar volgens de jurisprudentie van de Hoge Raad (deel 2)
- Departures from the OECD Model and Commentaries: reservations, observations and positions in EU law and tax treaties
- Der VwGH zur Verfügungsmacht und das jähe Ende der Homeoffice-Betriebsstätte = Austrian Supreme Administrative Court on the power of disposal and the imminent end of home office permanent establishments
- Die Bedeutung der Änderungen im OECD-Kommentar 2010 zum Begriff des Arbeitgebers nach Art. 15 Abs. 2 OECD-MA = The relevance of the changes of the OECD Commentaries in respect of the term "employer" according to Art. 15 Para. 2 OECD Model Convention
- Die Bedeutung des OECD-Kommentars und von "Reservations","Observations" und "Positions" für die DBA-Auslegung = The Relevance of the OECD Commentaries and of “Reservations”, “Observations” and “Positions” for Tax Treaty Interpretation
- Die Bedeutung des OECD-Musterkommentars für die Auslegung von Doppelbesteuerungsabkommen am Beispiel des Nutzungsberechtigten (Beneficial Owner)
- Do Singapore's group relief rules breach the non-discrimination article in the Singapore-United Kingdom income tax treaty?
- Draft Double Taxation Convention on Income and Capital : Report of the O.E.C.D. Fiscal Committee [1963] | Revised texts of certain articles of the 1963 OECD draft double taxation convention on income and capital and of the commentaries thereon [1972] | The elemination of double taxation : Report of the Fiscal Committee of the O.E.E.C. [1958] | The elemination of double taxation : 2nd Report by the Fiscal Committee of the O E E C [1959] | The elemination of double taxation : Third report of the Fiscal Committee [1960] | The elemination of double taxation : Fourth report of the Fiscal Committee [1961]
- Dual role of the OECD Commentaries - part 2
- Dual role of the OECD commentaries - part 1
- Einkünfteaufteilung bei international tätigen Sportlern = Allocation of income of internationally active athletes
- Emissions trading and tax treaties
- Engineering Analysis Centre of Excellence Private Ltd v Commissioner of Income Tax and another : Civil Appeal Nos 8733-8734 of 2018
- Fowler v. HMRC and the murky waters of treaty interpretation
- Geplante Änderungen des OECD-Kommentars zu Art. 9 OECD-MA - Abgrenzung von Gewinnzuordnung und Einkünfteermittlung
- Guidance on the application of the principal purpose test in tax treaties
- HMRC's response to the OECD July 2014 Update to art. 17 of the Model Tax Convention and Commentary
- Het gebruik van het Commentaar bij het OESO modelverdrag voor de interpretatie van Belgische dubbelbelastingverdragen : een onderzoek van de Belgische rechtspraak en de rulingpraktijk
- Hoge Raad bevestigt physical presence methode in artikel 15 OESO en belang OESO-commentaar bij OESO-conforme belastingverdragen
- Home sweet home : tax treaty interpretation and the problem with language under consideration of the permanent home tie-breaker
- Hybrid entities and the OECD Model (2017) : the end of the road?
- ING DIRECT and others v Central Court of Economic and Administrative Matters : SAN 2995/2015, recurso no 281/2012
- Identifying conduit companies : a Russian perspective on the beneficial ownership concept
- International tax soft law instruments : the futility of the static v. dynamic interpretation debate
- Interpretative value of the UN Commentaries in light of the differences with the OECD Commentaries and how to improve it
- Irish Bank Resolution Corporation Limited (In Special Liquidation) v The Commissioners for Her Majesty's Revenue and Customs : is it permissible to use a hypothetical balance sheet in computing branch profits?
- Is Article 29(9) a game-changer? What would be the outcome of existing jurisprudence in light of Article 29(9)?
- Judicial interpretation of tax treaties: the use of the OECD Commentary
- Kansen voor Nederlandse artiesten en sporters met de 2014 Update OESO-Modelverdrag
- Later commentaries of the OECD Committee on Fiscal Affairs, not to affect the interpretation of previously concluded tax treaties
- Le concept, central, de pertinence vraisemblable en matière d’assistance administrative internationale : Contexte international et application par le Tribunal administratif fédéral et le Tribunal fédéral
- Legal status of the OECD Commentaries - in search of the holy grail of international tax law
- Legitimacy in international tax law-making : can the OECD remain the guardian of open tax norms?
- Minimum threshold for entertainers and sportspersons in article 17 of the OECD Model
- Nationale und internationale Unternehmensbesteuerung in der Rechtsordnung : Festschrift für Dietmar Gosch zum Ausscheiden aus dem Richteramt
- New options to restrict art. 17 of the OECD Model Tax Convention for international sportspersons
- New options to restrict article 17 for artistes and sportsmen
- New trends in the taxation of international sportsmen
- OECD Commentaries and Spain's international tax law
- OECD Commentaries under the Vienna Rules
- OECD Transfer Pricing Guidelines as a quasi source of law in a post-BEPS world : legislative and judicial developments from a Polish perspective
- OESO-commentaar van beperkt belang
- Other income under tax treaties : an analysis of article 21 of the OECD Model Convention
- Permanent establishment : an evolving concept under China's tax treaties (1983-2013)
- Permanent establishment profit attribution : United Kingdom Courts examine the "authorised OECD approach"
- Proposal for a reform of Article 21 of the OECD Model
- Qualifikationskonflikte einschließlich Zurechnungskonflikten = Qualification conflicts including income allocation conflicts
- Re Shareholder Discrimination by German Thin Capitalisation Rules (Part II) : I R 30/12
- Recent Netherlands and Belgian Court decisions further clarify treaty interpretation
- Recent developments in the interpretation and application of double taxation conventions
- References to the OECD commentaries in tax treaties : a steady march from "soft" law to "hard" law?
- Reflexiones sobre la noción de Establecimiento Permanente en las estructuras operativas de filiales comisionistas : el "Spanish approach" en fiscalidad directa y su difícil encaje en ámbito del IVA
- Report on the 2016 Conference Tax Treaty Case Law Around the Globe
- Revised text of certain Articles of the OECD Draft Double Taxation Convention on Income and Capital and the Commentaries thereon
- Some observations on the legal status of the Commentaries on the OECD Model
- Some reflections on the proposed revisions to the OECD Model and Commentaries, and on the multilateral instrument, with respect to fiscally transparent entities
- Some reflections on the proposed revisions to the OECD Model and Commentaries, and on the multilateral instrument, with respect to fiscally transparent entities - part 1
- Some reflections on the proposed revisions to the OECD Model and Commentaries, and on the multilateral instrument, with respect to fiscally transparent entities - part 2
- Some thoughts on the use of later OECD commentaries after Prévost Car
- Spanish Supreme Court limits use of OECD commentaries in interpreting tax treaties
- Subsequent changes to the OECD Commentaries
- Swiss court challenges fundamental OECD tax principle
- Tax treaties and the taxation of services in the absence of physical presence
- Tax treaty characterization of income derived from cloud computing and 3D printing and the Spanish approach
- Tax treaty entitlement issues concerning dual residents
- Tax treaty interpretation : a new beginning?
- Tax treaty interpretation in Turkey
- Taxation of the ride-sharing economy : source taxation through service permanent establishment provisions revisited : the case under the Argentine treaty network
- The 2003 revision of the OECD Commentaries on the improper use of tax treaties : a case for the declining effect of the OECD Commentaries?
- The 2019 CJEU judgments in the Danish beneficial ownership cases : to be or not to be
- The French Supreme Tax Court secures its hold on the tax bases of digital enterprises by reshaping the dependent agent PE concept
- The OECD's proposed changes to the commentary on article 9 (and related articles) : a critical analysis
- The Principal Purpose Test's burden of proof : Should the OECD Commentary on Art. 29(9) specify which party bears the onus?
- The UN Model Convention and its relevance for the global tax treaty network
- The agency element of permanent establishment: the OECD commentaries from the civil law view
- The assistance of examples of the application of the principal purpose test listed in the Commentary on Article 29(9) of the OECD Model in establishing the legal certainty of the test
- The autonomous interpretation of the Multilateral Instrument with particular relevance to Article 2(2)
- The commentaries on the OECD Model as a mechanism for interpretation with reference to the Swedish perspective
- The concept of 'permanent establishment' at the Spanish courts : special reference to the Roche and Dell cases
- The construction PE and temporary interruptions : questions based on a Swedish case
- The creation of a permanent establishment through the use of subcontracting : a new Danish ruling adds to the discussion
- The effect of changes in the OECD commentaries after a treaty is concluded
- The influence of the OECD commentaries on treaty interpretation
- The influence of the OECD commentaries on treaty interpretation - response to Prof. Dr Klaus Vogel
- The interpretation of income tax treaties with particular reference to the Commentaries on the OECD Model
- The judiciary and the OECD Model Tax Convention and its Commentaries
- The judiciary and the OECD Model Tax Convention and its Commentaries - response to Mr Justice van Brunschot
- The legal status of extrinsic instruments for the interpretation of tax treaties
- The legal status of the OECD Commentaries
- The observations on the OECD Commentaries in the interpretation of tax treaties
- The observations on the OECD Commentaries in the interpretation of tax treaties
- The potential impact of the OECD MTC on the interpretation of beneficial owner in the field of IRD after Danish cases
- The principal purpose test's burden of proof : should the OECD Commentary on article 29(9) specify which party bears the onus?
- The retroactive effect of changes to the Commentaries on the OECD Model
- The role of the Commentaries on the OECD Model in the tax treaty interpretation process
- The role of the Commentaries on the OECD Model in the tax treaty interpretation process - response to David Ward
- The role of the OECD commentaries in the interpretation of tax treaties
- The status of the OECD Transfer Pricing Guidelines in the post-BEPS dynamics
- The status of the OECD commentary in Netherlands Supreme Court case law
- The tax treatment of REITs : the alternative provisions included in the Commentaries on the 2008 OECD Model
- The twilight of bilateralism
- Transfer of assets regime applicable to US company's PE under tax treaty non-discrimination rule
- Transfer pricing in a BEPS era : rethinking the arm's length principle - Part II
- Treaty residence of pension funds : public discussion draft
- Using the OECD Model Commentaries and other tools to interpret tax treaties
- What should be the scope of the beneficial owner concept?
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