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

Contributor(s): Material type: TextTextSeries: Issues in international taxationPublisher: Paris, France : OECD, [2003]Copyright date: 2003Description: 1 online resource (126 pages)Content type:
  • text
Media type:
  • computer
Carrier type:
  • online resource
ISBN:
  • 9789264099920 (e-book)
Other title:
  • Two thousand and two reports related to the OECD model tax convention
Subject(s): Genre/Form: Additional physical formats: Print version:: 2002 reports related to the OECD model tax convention. Number 8.DDC classification:
  • 341.484 23
LOC classification:
  • K4475.4 .A18 2003
Online resources: 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.
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Includes bibliographical references.

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.

Description based on print version record.

Electronic reproduction. Ann Arbor, MI : ProQuest, 2018. Available via World Wide Web. Access may be limited to ProQuest affiliated libraries.

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