Title Klaus Vogel on double taxation conventions : a commentary to the OECD-, UN-, and US model conventions for the avoidance of double taxation on income and capital, with particular reference to German treaty practice / by Klaus Vogel ... [and others]

Edition Third edition Published London ; Boston : Kluwer Law International, 1997

Copies

Location	Call no.	Vol.	Availability
MELB	KM 337.1 Z1O25 Vog/Kvo 1997		AVAILABLE

Description xxxviii, 1688 pages ; 25 cm Contents Title of the Convention -- Ch. I. Scope of the Convention. Art. 1. Persons Covered. Art. 2. Taxes Covered -- Ch. II. Definitions. Art. 3. General Definitions. Art. 4. Resident-Residence. Art. 5. Permanent Establishment -- Ch. III. Taxation of Income. Art. 6. Income from Immovable/Real Property. Art. 7. Business Profits. Art. 8. Shipping, Inland Waterways Transport and Air Transport. Art. 9. Associated Enterprises. Art. 10. Dividends. Art. 11. Interest. Art. 12. Royalties. Art. 13. Capital Gains. Art. 14. Independent Personal Services. Art. 15. Dependent Personal Services. Art. 16. Directors' Fees/Directors' Fees and Remuneration of Top Level Managerial Officials. Art. 17. Artistes and Sportsmen/Income earned by Entertainers and Athletes. Art. 18. Pensions/Pensions and Social Security Payments/Pensions, Annuities, Alimony, and Child Support. Art. 19. Government Service. Art. 20. Students/Payments Received by Students and Apprentices/Students and Trainees. Art. 21. Other Income Ch. IV. Taxation of Capital. Art. 22. Capital -- Ch. V. Methods for Elimination of Double Taxation. Art. 23 A. Exemption Method. Art. 23 B. Credit Method/Relief from Double Taxation -- Ch. VI. Special Provisions. Art. 24. Non-Discrimination. Art. 25. Mutual Agreement Procedure. Art. 26. Exchange of Information/Exchange of Information and Administrative Assistance. Art. 27. Members of Diplomatic Missions and Consular Posts. Art. 28. Territorial Extension -- Ch. VII. Final Provisions. Art. 29. Entry into Force. Art. 30. Termination -- Annex I. Review of German DTCs -- Annex II. OECD Model Tax Convention on Income and on Capital 1995 -- Annex III: 1. US Model Income Tax Convention 1996 -- Annex III: 2. Technical Explanation Notes "Translation of 'Klaus Vogel, Doppelbesteuerungsabkommen ', 3rd ed., Munich 1996"--verso t.p Includes index Bibliography Includes bibliographical references and index Subject Double taxation -- Treaties. Double taxation -- Germany (West) -- Treaties. Double taxation -- Germany -- Treaties. LC no. 97225920 ISBN 9041108920

Other Titles Doppelbesteuerungsabkommen. English

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