Model Tax Convention On Income And On Capital Condensed Version 2008 PDF Download
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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 | : 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 | : OECD |
Publisher | : OECD Publishing |
Total Pages | : 342 |
Release | : 2003-01-20 |
Genre | : |
ISBN | : 9264177477 |
Download Model Tax Convention on Income and on Capital: Condensed Version 2003 Book in PDF, ePub and Kindle
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.
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 | : 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 | : 247 |
Release | : 2009-08-18 |
Genre | : |
ISBN | : 9264075348 |
Download OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2009 Book in PDF, ePub and Kindle
OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations provides guidance on the valuation for tax purposes of cross-border transactions between associated enterprises.
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 | : |
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.
Author | : |
Publisher | : |
Total Pages | : 428 |
Release | : 2008 |
Genre | : Conflict of laws |
ISBN | : |
Download Model Tax Convention on Income and on Capital Book in PDF, ePub and Kindle
This publication is the condensed version of the OECD Model Tax Convention on Income and Capital. This shorter version contains the full text of the Model Tax Convention, but without the historical notes, the detailed list of tax treaties between OECD member countries and the background reports that are included in the full-length loose-leaf and electronic versions. The Model Tax Convention, and the worldwide network of treaties based on it, provide clear consensual rules for taxing income and capital across countries, while avoiding having income or capital taxed twice by two different countries. Because the economic and tax environment is constantly changing, articles and commentary in this model convention are periodically updated. The full-length version of the OECD Model Tax Convention is now available electronically. This new electronic version includes such features as extensive internal linking, making it easy to link from an article to its commentary; fast searching capabilities; the ability for the user to attach notes to specific areas of text; and cut and paste capabilities. The full-length version is also produced in a loose-leaf format to accommodate regular updates.
Author | : Kevin Holmes |
Publisher | : IBFD |
Total Pages | : 433 |
Release | : 2007 |
Genre | : Double taxation |
ISBN | : 9087220235 |
Download International Tax Policy and Double Tax Treaties Book in PDF, ePub and Kindle
Explains the concepts that underlie international tax law and double tax treaties and provides an insight into how international tax policy, law and practice operate to ultimately impose tax on international business and investment.