2002 reports related to the OECD Model Tax Convention

Organisation for Economic Co-operation and Development

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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Year of publication:	2003
Institutions:	OECD (contributor)
Publisher:	Paris : Organisation for Economic Co-operation and Development
Subject:	Doppelbesteuerung \| Double taxation \| Electronic Commerce \| E-commerce \| Unternehmensgründung \| Business start-up \| OECD-Staaten \| OECD countries \| OECD

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Extent:	126 S 23 cm
Series:	Issues in international taxation. - Paris : OECD, ISSN 1013-1795, ZDB-ID 1087239-5. - Vol. 8
Type of publication:	Book / Working Paper
Type of publication (narrower categories):	Amtsdruckschrift ; Government document ; Graue Literatur ; Non-commercial literature
Language:	English
Notes:	Franz. Ausg. u.d.T.: Rapports de 2002 relatifs au modèle de convention fiscale de l'OCDE Restricting the entitlement to treaty benefits -- Treaty characterisation issues arising from E-Commerce: report adopted by the Committee on Fiscal Affairs -- Issues arising under Article 5 (Permanent Establishment) of the Model Tax Convention.
ISBN:	92-64-09990-5
Classification:	Internationale Wirtschaftsorganisationen ; Finanzwissenschaft
Source:	ECONIS - Online Catalogue of the ZBW

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