Showing 1 - 10 of 27
Persistent link: https://www.econbiz.de/10000723526
Persistent link: https://www.econbiz.de/10001656432
Persistent link: https://www.econbiz.de/10001512869
This publication brings together two reports prepared by the Committee on Fiscal Affairs. The first, "Thin Capitalisation", examines the implications for taxation of the different reliance by companies on debt and equity financing. The second, "The Taxation of Income Derived from Entertainment,...
Persistent link: https://www.econbiz.de/10012630649
This 1963 report presents the articles on the avoidance of double taxation on income and capital, as agreed upon by the Fiscal Committee. Double taxation is the taxation of a single taxpayer with respect to the same subject matter over the same period in more than one country. This draft aims to...
Persistent link: https://www.econbiz.de/10012452138
This 1977 report contains the recommendations of the Committee on Fiscal Affairs for the avoidance of double taxation on income and capital. These recommendations result from consultation with member countries, following the 1963 Draft Convention. Double taxation is the taxation of a single...
Persistent link: https://www.econbiz.de/10012452445
Persistent link: https://www.econbiz.de/10014567979
This dataset reports average personal income tax and social security contribution rates for a single person without dependent, at various multiples (67%, 100%, 133%, 167%) of the AW/APW. The average wage (AW) is based on a single person at 100% of average earnings, no child. The results use tax...
Persistent link: https://www.econbiz.de/10014568244
This dataset reports average personal income tax and social security contribution rates for a single person without dependent, at various multiples (67%, 100%, 133%, 167%) of the AW/APW. The average wage (AW) is based on a single person at 100% of average earnings, no child. The results use tax...
Persistent link: https://www.econbiz.de/10014324501