Issues In International Taxation Model Tax Convention Four Related Studies
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Issues In International Taxation Model Tax Convention Four Related Studies
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 1992-12-23
Issues In International Taxation Model Tax Convention Four Related Studies 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 1992-12-23 with categories.
This publication, includes four recent reports of the Committee on Fiscal Affairs that have resulted in changes to the Commentary of the Model Tax Convention on Income and on Capital.
Model Tax Convention
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Author : Organisation for Economic Co-operation and Development
language : en
Publisher: Organisation for Economic Co-operation and Development ; Washington, D.C. : OECD Publications Information Centre
Release Date : 1992
Model Tax Convention written by Organisation for Economic Co-operation and Development and has been published by Organisation for Economic Co-operation and Development ; Washington, D.C. : OECD Publications Information Centre this book supported file pdf, txt, epub, kindle and other format this book has been release on 1992 with Business & Economics categories.
Four reports of the OECD that have resulted in changes to the Commentary of the Model Tax Convention on Income and on Capital. The studies deal with the computation of the 183-day rule of sub-paragraph 2b) of Article 15 of the Model, the application of tax conventions to "triangular cases", the tax treatment of software payments and the tax treatment of employees' contributions to foreign pension schemes.
International Tax Avoidance And Evasion
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Author : Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs
language : en
Publisher: Organization for Economic Co-operation and Development ; [Washington, D.C. : OECD Publications and Information Centre
Release Date : 1987
International Tax Avoidance And Evasion written by Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs and has been published by Organization for Economic Co-operation and Development ; [Washington, D.C. : OECD Publications and Information Centre this book supported file pdf, txt, epub, kindle and other format this book has been release on 1987 with Double taxation categories.
Compilation of four related studies.
Issues In International Taxation International Tax Avoidance And Evasion Four Related Studies
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 1987-04-30
Issues In International Taxation International Tax Avoidance And Evasion Four Related Studies 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 1987-04-30 with categories.
The first report outlines the reasons why international tax avoidance and evasion through the use of tax havens is a concern to the tax authorities of OECD Member countries and examines measures introduced to combat such use. The second report sets out the problems posed for tax administrations by the fact that their resident taxpayers make use of base companies (generally subsidiary companies) in tax havens to shelter there income derived from source countries (which may in some cases be the residence country itself) and in that way to escape tax normally payable to the country of residence. The third report deals with the problems created for tax authorities in source countries by the mechanism of "treaty shopping". The final report deals with taxation and the abuse of bank secrecy.
Issues In International Taxation The Application Of The Oecd Model Tax Convention To Partnerships
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 1999-08-26
Issues In International Taxation The Application Of The Oecd Model Tax Convention To Partnerships 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 1999-08-26 with categories.
This report addresses the issue of the application of tax treaties to cases involving partnerships in detail and focuses on specific factual examples.
Issues In International Taxation Issues Related To Article 14 Of The Oecd Model Tax Convention
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2000-04-01
Issues In International Taxation Issues Related To Article 14 Of The Oecd Model Tax Convention 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 2000-04-01 with categories.
This book recommends that Article 14 be eliminated from the OECD Model Tax Convention and describes the changes that would need to be made to the Articles and Commentary of the Model as a consequence.
Issues In International Taxation 2002 Reports Related To The Oecd Model Tax Convention
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2003-05-16
Issues In International Taxation 2002 Reports Related To The Oecd Model Tax Convention 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 2003-05-16 with categories.
This publication includes three recent reports that resulted in changes to the OECD Model Tax Convention. One covers entitlement to treaty benefits, another covers e-commerce, and the third covers issues arising under the permanent establishment article.
Issues In International Taxation Issues Related To Article 14 Of The Oecd Model Tax Convention
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Author :
language : en
Publisher:
Release Date : 2000
Issues In International Taxation Issues Related To Article 14 Of The Oecd Model Tax Convention written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2000 with categories.
The 2010 Oecd Updates
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Author : Dennis Manolito Weber
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2011-01-01
The 2010 Oecd Updates written by Dennis Manolito Weber and has been published by Kluwer Law International B.V. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011-01-01 with Law categories.
Virtually all international taxation provisions ultimately stem from two fundamental sources, both originating at the OECD: The Model Tax Convention (on which more than 3,000 bilateral tax treaties are based), and the Transfer Pricing Guidelines. During 2010, major revisions were made to both. This unique book provides an expert analysis of current, important topics in international taxation and transfer pricing. As such, it is a welcome and valuable resource for tax lawyers and consultants, corporate tax advisers, government officials and others involved in the international tax law market, as well as for academics and researchers in the field.
Research Handbook On International Taxation
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Author : Yariv Brauner
language : en
Publisher: Edward Elgar Publishing
Release Date : 2020-12-25
Research Handbook On International Taxation written by Yariv Brauner and has been published by Edward Elgar Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-12-25 with Law categories.
Capturing the core challenges faced by the international tax regime, this timely Research Handbook assesses the impacts of these challenges on a range of stakeholders, evaluating various paths to reform at a time when international tax policy is a topic high on politicians’ agendas.