Model Tax Convention On Income And On Capital Condensed Version 2008
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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 Condensed Version 2008
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2008-08-31
Model Tax Convention On Income And On Capital Condensed Version 2008 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 2008-08-31 with categories.
This Condensed Version of the OECD Model Tax Convention contains the articles and commentaries of the Model Tax Convention as it read on 17 July 2008.
Model Tax Convention On Income And On Capital 2017 Full Version
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2019-04-25
Model Tax Convention On Income And On Capital 2017 Full Version 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 2019-04-25 with categories.
This publication is the tenth edition of the full version of the OECD Model Tax Convention on Income and on Capital. This full version contains the full text of the Model Tax Convention as it read on 21 November 2017, including the Articles, Commentaries, non-member economies’ positions, ...
Model Tax Convention On Income And On Capital Condensed Version 2003
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2003-01-20
Model Tax Convention On Income And On Capital Condensed Version 2003 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 2003-01-20 with categories.
This publication is the condensed version of the OECD Model Tax Convention on Income and on Capital, produced in a loose-leaf format to accommodate yearly updates. This fifth edition contains the full text of the Model Tax Convention as it read on 28 January 2003, but without the historical notes.
Oecd Model Tax Convention On Income And On Capital Condensed Version 2008
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Author : Organisation for Economic Co-operation and Development
language : en
Publisher:
Release Date : 2008
Oecd Model Tax Convention On Income And On Capital Condensed Version 2008 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 2008 with Capital levy categories.
Model Tax Convention On Income And On Capital 2014 Full Version
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2015-10-30
Model Tax Convention On Income And On Capital 2014 Full Version 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 2015-10-30 with categories.
This publication is the ninth edition of the full version of the OECD Model Tax Convention on Income and on Capital. This full version contains the full text of the Model Tax Convention on Income and on Capital as it read on 15 July 2014.
Model Tax Convention On Income And On Capital Condensed Version 2008 Czech Version
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Author : OECD
language : cs
Publisher: OECD Publishing
Release Date : 2010-01-29
Model Tax Convention On Income And On Capital Condensed Version 2008 Czech Version 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 2010-01-29 with categories.
The full-length version of the OECD Model Tax Convention is produced in a two-volume loose-leaf format to accommodate regular updates. The full-length version is now also available electronically. This new electronic version includes such features ...
Key Tax Features Of Member Countries 2009
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Author : Luis Nouel
language : en
Publisher:
Release Date : 2009
Key Tax Features Of Member Countries 2009 written by Luis Nouel and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009 with Capital levy categories.
Model Tax Convention On Income And On Capital Condensed Version 2010
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2010-08-17
Model Tax Convention On Income And On Capital Condensed Version 2010 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 2010-08-17 with categories.
This publication is the eighth edition of the condensed version of the OECD Model Tax Convention on Income and on Capital. This shorter version contains the full text of the Model Tax Convention on Income and on Capital as adopted by the OECD Council on 22 July 2010.
The Legal Status Of The Oecd Commentaries
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Author : Sjoerd Douma
language : en
Publisher: IBFD
Release Date : 2008
The Legal Status Of The Oecd Commentaries written by Sjoerd Douma and has been published by IBFD this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008 with Double taxation categories.
Since the mid-1980s, the legal basis of the practice of tax administrations and courts around the world to conform to the Commentaries when interpreting and applying bilateral tax treaties based on the OECD Model has been the subject of an ongoing academic debate. Recently the debate has received new impetus, and the primary focus is now on the general principles of international law. In particular, opinions differ on the question whether the Commentaries can be a source of legal obligations through the principles of acquiescence and estoppel, both of which are founded on considerations of good faith, and equity and provide specific protection of settled expectations. The reports contained in this book address two questions. The first is whether, under international law, the states parties to a tax treaty are legally bound by the OECD Commentaries when interpreting and applying the provisions of the treaty which are identical to those of the OECD Model. The second question is whether, under the contracting states' internal law, taxpayers and the tax authorities are equally bound to apply the Commentaries if and when the contracting states themselves are so bound under international law. The book brings various legal disciplines - public international law, international tax law, Community law and constitutional law - together in order to resolve the legal status of the Commentaries. Through interdisciplinary debate, the issues have been defined clearly and the exact points at which the opinions differ are identified, thereby resulting in a better understanding of the issues at hand.