Search Results - subject:"OECD model tax convention"

Are Dutch Old-Age Pensions Taxed Fairly and Efficiently?

Genser, Bernd; Holzmann, Robert - 2020

cross-border migration and double taxation treaties in accordance with the OECD Model Tax Convention. The paper argues that …

Persistent link: https://www.econbiz.de/10012269514

Are Dutch old-age pensions taxed fairly and efficiently?

Genser, Bernd; Holzmann, Robert - 2020

cross-border migration and double taxation treaties in accordance with the OECD Model Tax Convention. The paper argues that …

Persistent link: https://www.econbiz.de/10012252375

The use of the OECD model tax convention as an interpretative aid : the static vs ambulatory approach debate considered from a South African perspective

In: Journal of economic and financial sciences 10 (2017) 2, pp. 195-205

Persistent link: https://www.econbiz.de/10011795874

An analysis of the applicability of OECD Model Tax Convention to non-OECD member countries : the South African case

Steenkamp, Lee-Ann - In: Journal of economic and financial sciences 10 (2017) 1, pp. 83-93

Persistent link: https://www.econbiz.de/10011780618

Comparative Study on Anti-Treaty Shopping – Focused on Beneficial Ownership Theory

Yoon, Seungyoung - In: Asian Journal of Law and Economics 7 (2016) 2, pp. 227-248

Abstract This article provides an overview of the concept of the traditional qusai-definitions of treaty shopping in an attempt to delineate the outline of such practices. This article also consider the current trends in treaty shopping and the anti-treaty shopping policies in the context of tax...

Persistent link: https://www.econbiz.de/10014585159