2002 reports related to the OECD model tax convention.  Number 8. 
 Two thousand and two reports related to the OECD model tax convention 

 - 1 online resource (126 pages). 
 - Issues in international taxation .
 - Issues in international taxation. .
<br/><br/>Includes bibliographical references. 
<br/><br/> 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. 
<br/><br/><label>ISBN: </label>9789264099920 (e-book) 
<br/><br/><label>Subjects--Topical Terms: </label><br/>Double taxation--Treaties.<br/>Double taxation.<br/>Electronic commerce--Taxation.
<br/><br/><label>Index Terms--Genre/Form: </label><br/>Electronic books.
<br/><br/><label>LC Class. No.: </label>K4475.4  / .A18 2003 
<br/><br/><label>Dewey Class. No.: </label>341.484