2002 Reports Related to the OECD Model Tax Convention
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 Tr...
| Main Author: | |
|---|---|
| Corporate Authors: | , , |
| Format: | eBook |
| Language: | Inglés |
| Published: |
Paris :
OECD Publishing
2003.
|
| Series: | Issues in International Taxation,
no.8. |
| Subjects: | |
| See on Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009705485806719 |
| 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". |
|---|---|
| Physical Description: | 1 online resource (128 pages) |
| ISBN: | 9789264099920 |
