Title 2002 reports related to the OECD Model Tax Convention

Published Paris : Organisation for Economic Co-operation and Development, [2003] ©2003

Copies

Location	Call no.	Vol.	Availability
MELB	KM 335 Org/Tta		AVAILABLE

Description 126 pages ; 24 cm Series Issues in international taxation ; no. 8 Issues in international taxation ; no. 8 Contents Part 1. Restricting the entitlement to treaty benefits -- Part II. Treaty characterisation issues arising from e-commerce -- Part III. Issues arising under Article 5 (permanent establishment) of the Model Tax Convention 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 Analysis Tax revenue International taxation agreements OECD countries Electronic commerce Treaties and conventions Overseas item OECD Model Tax Convention on Income and Capital Tax revenues Bibliography Includes bibliographical references Subject Double taxation. Double taxation -- Treaties. Electronic commerce -- Taxation. International business enterprises -- Taxation. Investments, Foreign -- Taxation. Taxation. Income tax -- Foreign income. Author Organisation for Economic Co-operation and Development. LC no. 2003380445 ISBN 9264099905

Other Titles Two thousand and two reports related to the OECD Model Tax Convention

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