The Resource 2002 reports related to the OECD model tax convention, Number 8

2002 reports related to the OECD model tax convention, Number 8

Label
2002 reports related to the OECD model tax convention, Number 8
Title
2002 reports related to the OECD model tax convention
Title number
Number 8
Title variation
Two thousand and two reports related to the OECD model tax convention
Contributor
Subject
Genre
Language
  • eng
  • eng
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. The first considers how to address situations where it would seem inappropriate to grant the benefits of tax treaties. The second examines the characterization of various types of electronic commerce payments under tax conventions. The third provides background for changes made to the Commentary on Article 5
Member of
Is Subseries of
Cataloging source
MiAaPQ
http://bibfra.me/vocab/relation/contentprovider
  • S9AKVEgPzVU
  • bwugxyGz2HU
Dewey number
336.2
Index
no index present
Language note
English
LC call number
K4475.4
LC item number
.A18 2003
Literary form
non fiction
Nature of contents
  • dictionaries
  • bibliography
http://library.link/vocab/relatedWorkOrContributorName
  • Organisation for Economic Co-operation and Development
  • Organisation for Economic Co operation and Development
Series statement
Issues in international taxation
http://library.link/vocab/subjectName
  • Double taxation
  • Double taxation
  • Electronic commerce
Label
2002 reports related to the OECD model tax convention, Number 8
Instantiates
Publication
Copyright
Note
Description based upon print version of record
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
  • cr
Content category
text
Content type code
  • txt
Contents
  • Preliminaries; CONTENTS; 1 Introduction; 2 Nature of the work done by the Committee; 3 Use of the concepts of place of effective management and permanent establishment; 4 New provisions aimed at restricting the benefits of tax conventions; 5 Restriction of the benefits of tax conventions after the introduction of a new regime; 6 Clarification of the concept of beneficial ownership; 1 Introduction; 2 Overview of the report; 3 Business profits and royalties; 4 Provision of services; 5 Technical fees; 6 Mixed payments; 1 Introduction; 2 Fixed place of business paragraphs 1 and 2
  • 3 Building sites and construction or installation projects (paragraph 3)4 Preparatory and auxiliary activities paragraph 4; 5 Agency permanent establishments paragraphs 5 and 6; Annex 1 Changes to the Commentary; Annex 2 Observations by the Czech Republic
Dimensions
unknown
Extent
1 online resource (129 p.)
Form of item
online
Isbn
9789264099920
Media category
computer
Media type code
  • c
Specific material designation
remote
System control number
  • (CKB)111093034078414
  • (EBL)236281
  • (OCoLC)191039546
  • (SSID)ssj0000363732
  • (PQKBManifestationID)11263694
  • (PQKBTitleCode)TC0000363732
  • (PQKBWorkID)10393552
  • (PQKB)10820281
  • (MiAaPQ)EBC236281
  • (EXLCZ)99111093034078414
Label
2002 reports related to the OECD model tax convention, Number 8
Publication
Copyright
Note
Description based upon print version of record
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
  • cr
Content category
text
Content type code
  • txt
Contents
  • Preliminaries; CONTENTS; 1 Introduction; 2 Nature of the work done by the Committee; 3 Use of the concepts of place of effective management and permanent establishment; 4 New provisions aimed at restricting the benefits of tax conventions; 5 Restriction of the benefits of tax conventions after the introduction of a new regime; 6 Clarification of the concept of beneficial ownership; 1 Introduction; 2 Overview of the report; 3 Business profits and royalties; 4 Provision of services; 5 Technical fees; 6 Mixed payments; 1 Introduction; 2 Fixed place of business paragraphs 1 and 2
  • 3 Building sites and construction or installation projects (paragraph 3)4 Preparatory and auxiliary activities paragraph 4; 5 Agency permanent establishments paragraphs 5 and 6; Annex 1 Changes to the Commentary; Annex 2 Observations by the Czech Republic
Dimensions
unknown
Extent
1 online resource (129 p.)
Form of item
online
Isbn
9789264099920
Media category
computer
Media type code
  • c
Specific material designation
remote
System control number
  • (CKB)111093034078414
  • (EBL)236281
  • (OCoLC)191039546
  • (SSID)ssj0000363732
  • (PQKBManifestationID)11263694
  • (PQKBTitleCode)TC0000363732
  • (PQKBWorkID)10393552
  • (PQKB)10820281
  • (MiAaPQ)EBC236281
  • (EXLCZ)99111093034078414

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