Model Tax Convention On Income And On Capital Introduction Model Convention Commentary PDF Download
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Author | : OECD |
Publisher | : OECD Publishing |
Total Pages | : 2289 |
Release | : 2015-10-30 |
Genre | : |
ISBN | : 9264239081 |
Download Model Tax Convention on Income and on Capital 2014 (Full Version) Book in PDF, ePub and Kindle
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.
Author | : OECD |
Publisher | : OECD Publishing |
Total Pages | : 658 |
Release | : 2017-12-18 |
Genre | : |
ISBN | : 9264287957 |
Download Model Tax Convention on Income and on Capital: Condensed Version 2017 Book in PDF, ePub and Kindle
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...
Author | : OECD |
Publisher | : OECD Publishing |
Total Pages | : 2624 |
Release | : 2019-04-25 |
Genre | : |
ISBN | : 9264306994 |
Download Model Tax Convention on Income and on Capital 2017 (Full Version) Book in PDF, ePub and Kindle
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, ...
Author | : Sjoerd Douma |
Publisher | : IBFD |
Total Pages | : 284 |
Release | : 2008 |
Genre | : Double taxation |
ISBN | : 9087220278 |
Download The Legal Status of the OECD Commentaries Book in PDF, ePub and Kindle
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.
Author | : OECD |
Publisher | : OECD Publishing |
Total Pages | : 415 |
Release | : 2008-08-31 |
Genre | : |
ISBN | : 9264048197 |
Download Model Tax Convention on Income and on Capital: Condensed Version 2008 Book in PDF, ePub and Kindle
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.
Author | : Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs |
Publisher | : |
Total Pages | : 664 |
Release | : 2000 |
Genre | : Double taxation |
ISBN | : |
Download Model Tax Convention on Income and on Capital: Introduction, model convention, commentary Book in PDF, ePub and Kindle
Author | : Carlo Garbarino |
Publisher | : Edward Elgar Publishing |
Total Pages | : 699 |
Release | : 2016-10-28 |
Genre | : Business & Economics |
ISBN | : 1785365886 |
Download Judicial Interpretation of Tax Treaties Book in PDF, ePub and Kindle
Judicial Interpretation of Tax Treaties is a detailed analytical guide to the interpretation of tax treaties at the national level. The book focuses on how domestic courts interpret and apply the OECD Commentary to OECD Model Tax Convention on Income and on Capital. Adopting a global perspective, the book gives a systematic presentation of the main interpretive proposals put forward by the OECD Commentary, and analyses selected cases decided in domestic tax systems in order to assess whether and how such solutions are adopted through national judicial process, and indeed which of these are of most practical value. The book operates on two levels: firstly it sets out a clear and comprehensive framework of tax treaty law, which will be an important tool for any tax practitioner. Secondly, the book provides crucial guidance on issues of tax treaty law as applied at domestic level, such as investment or business income, dispute resolution and administrative cooperation.
Author | : OECD |
Publisher | : OECD Publishing |
Total Pages | : 91 |
Release | : 2013-02-12 |
Genre | : |
ISBN | : 9264192743 |
Download Addressing Base Erosion and Profit Shifting Book in PDF, ePub and Kindle
This report presents studies and data available regarding the existence and magnitude of base erosion and profit shifting (BEPS), and contains an overview of global developments that have an impact on corporate tax matters.
Author | : |
Publisher | : |
Total Pages | : 0 |
Release | : 1997 |
Genre | : |
ISBN | : |
Download Model Tax Convention on Income and on Capital Book in PDF, ePub and Kindle
Author | : |
Publisher | : |
Total Pages | : 169 |
Release | : 1963 |
Genre | : |
ISBN | : 9789264073241 |
Download Draft Double Taxation Convention on Income and Capital 1963 Book in PDF, ePub and Kindle
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.