Title 2002 reports related to the OECD Model Tax Convention

Published Paris : Organisation for Economic Co-operation and Development, [2003] ©2003

Online access available from: OECD iLibrary Ebooks    View Resource Record

Copies

Description 1 online resource (126 pages) Series Issues in international taxation ; no. 8 Issues in international taxation ; no. 8 Contents Restricting the entitlement to treaty benefits -- Treaty characterisation issues arising from E-Commerce: report adopted by the Committee on Fiscal Affairs -- Issues arising under Article 5 (Permanent Establishment) of the Model Tax Convention Summary This publication includes three recent reports of the Committee on Fiscal Affairs that resulted in changes to the OECD Model Tax Convention on Income and Capital (those changes were included in the update adopted by the Council of the OECD on 28 January 2003): "Restricting the Entitlement to Treaty Benefits", "Treaty Characterisation Issues Arising From E-Commerce: Report Adopted by the Committee on Fiscal Affairs", and "Issues Arising Under Article 5 (Permanent Establishment) of the Model Tax Convention." Bibliography Includes bibliographical references Subject Double taxation -- Treaties. Double taxation. Electronic commerce -- Taxation. Genre/Form Treaties. Treaties. Form Electronic book Author Organisation for Economic Co-operation and Development. ISBN 9264099905 9264099921 9789264099906 9789264099920

Other Titles 2002 reports related to the Model Tax Convention

  Permalink