TY  - BOOK
ED  - Organisation for Economic Co-operation and Development,
TI  - 2002 reports related to the OECD model tax convention
T2  - Issues in international taxation
AV  - K4475.4 .A18 2003
U1  - 341.484 23
PY  - 2003///]
CY  - Paris, France
PB  - OECD
KW  - Double taxation
KW  - Treaties
KW  - Electronic commerce
KW  - Taxation
KW  - Electronic books
N1  - Includes bibliographical references
N2  - 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
UR  - http://ebookcentral.proquest.com/lib/daystar-ebooks/detail.action?docID=236281
ER  -