Draft Double Taxation Convention On Income And Capital 1963
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Draft Double Taxation Convention On Income And Capital 1963
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Author :
language : en
Publisher:
Release Date : 1963
Draft Double Taxation Convention On Income And Capital 1963 written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1963 with categories.
This 1963 report presents the articles on the avoidance of double taxation on income and capital, as agreed upon by the Fiscal Committee. Double taxation is the taxation of a single taxpayer with respect to the same subject matter over the same period in more than one country. This draft aims to inspire further conventions on the elimination of double taxation, a threat to trade and migration. The report includes commentaries on the articles, progress on the elimination of double taxation, and possible future developments.
Draft Double Taxation Convention On Income And Capital
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Author :
language : fr
Publisher:
Release Date : 1963
Draft Double Taxation Convention On Income And Capital written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1963 with categories.
Draft Double Taxation Convention On Income And Capital
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Author : Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs
language : en
Publisher:
Release Date : 1963
Draft Double Taxation Convention On Income And Capital written by Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1963 with Double taxation categories.
Revised Text Of Certain Articles Of The 1963 Oecd Draft Double Taxation Convention On Income And Capital And Of The Commentaries Thereon
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Author : Organisation for Economic Co-operation and Development
language : en
Publisher:
Release Date : 1972
Revised Text Of Certain Articles Of The 1963 Oecd Draft Double Taxation Convention On Income And Capital And Of The Commentaries Thereon written by Organisation for Economic Co-operation and Development and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1972 with Double taxation categories.
Model Tax Convention On Income And On Capital
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Author : Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs
language : en
Publisher: OECD
Release Date : 2006
Model Tax Convention On Income And On Capital written by Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs and has been published by OECD this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006 with Business & Economics categories.
The main purpose of the Convention is to provide a standardised system to deal with problems of international juridical double taxation (the imposition of comparable taxes in two or more States on the same taxpayer in relation to the same subject matter and for identical periods). It comprises of two volumes and includes the full text of the Model Tax Convention as updated on 15 July 2005, together with an introduction, commentary and previous background reports (adopted after the publication of the 1977 Model Double Taxation Convention on Income and Capital and that have resulted in changes to the text of Convention articles or corresponding commentary).
Model Double Taxation Convention On Income And Capital 1977
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 1977-10-19
Model Double Taxation Convention On Income And Capital 1977 written by OECD and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 1977-10-19 with categories.
This 1977 report contains the recommendations of the Committee on Fiscal Affairs for the avoidance of double taxation on income and capital. These recommendations result from consultation with member countries, following the 1963 Draft Convention. Double taxation is the taxation of a single ...
Revised Text Of Certain Articles Of Certain Articles Of The 1963 Oecd Draft Double Taxation Convention On Income And Capital And Of The Commentaries Thereon
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Author :
language : en
Publisher:
Release Date : 1972
Revised Text Of Certain Articles Of Certain Articles Of The 1963 Oecd Draft Double Taxation Convention On Income And Capital And Of The Commentaries Thereon written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1972 with categories.
Model Tax Convention On Income And On Capital Condensed Version 2017
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2017-12-18
Model Tax Convention On Income And On Capital Condensed Version 2017 written by OECD and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-12-18 with categories.
This is the tenth edition of the condensed version of the "OECD Model Tax Convention on Income and on Capital". It contains the full text of the "Model Tax Convention on Income and Capital" as it read on 21 November 2017, but without the historical notes and the background reports included...
Model Tax Convention On Income And On Capital
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Author :
language : en
Publisher:
Release Date : 2005
Model Tax Convention On Income And On Capital written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2005 with Conflict of laws categories.
Model Income Tax Treaties
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Author : Kees van Raad
language : en
Publisher: Springer
Release Date : 2013-06-29
Model Income Tax Treaties written by Kees van Raad and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-06-29 with Business & Economics categories.
In this booklet a comparative survey is offered offour model income tax conventions: the OECD drafts of 1963 and 1977, the United Nations Model of 1980 and the proposed United States Treasury's model of 1981. In order to facilitate the compari son, the text of the 1977 OECD draft is used as reference. Additions and alternatives in any of the other models to this 1977 OECD text are italicized. Omissions from the 1977 OECD model in the other drafts are indicated either by a blank space (where an entire paragraph has been suppressed) or by brackets [] ( in case of smaller omissions). The Hague, May 1983 Kees van Raad OECD 1963 OECD 1977 OECD DRAFT DOUBLE TAXA OECD MODEL DOUBLE TAXA TION CONVENTION ON INCOME TION CONVENTION ON INCOME AND CAPITAL AND CAPITAL 1963 1977 TITLE[] TITLE OF THE CONVENTION Convention between (State A) and (State Convention between (State A) and (State B) for the avoidance of double taxation B) for the avoidance of double taxation with respect to taxes on income and on with respect to taxes on income and m capital capital 1 PREAMBLE OF THE CONVENTION CHAPTER I CHAPTER I SCOPE OF THE CONVENTION SCOPE OF THE CONVENTION Article 1 Article 1 PERSONAL SCOPE PERSONAL SCOPE This Convention shall apply to persons This Convention shall apply to persons who are residents of one or both of the who are residents of one or both of the Contracting States. Contracting States.