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2002 Reports Related to the OECD Model Tax Convention

Author: Organisation for Economic Co-operation and Development.
Publisher: [Paris] : OECD Publishing, 2003.
Series: Issues in international taxation, no. 8.
Edition/Format:   eBook : Document : International government publication : EnglishView all editions and formats
Summary:
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 (those changes were included in the update adopted by the Council of the OECD on 28 January 2003): "Restricting the Entitlement to Treaty Benefits", "Treaty Characterisation Issues Arising From E-Commerce: Report Adopted by the Committee on Fiscal Affairs",  Read more...
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Details

Material Type: Document, Government publication, International government publication, Internet resource
Document Type: Internet Resource, Computer File
All Authors / Contributors: Organisation for Economic Co-operation and Development.
ISBN: 9789264099920 9264099921
OCLC Number: 704443577
Description: 128 pages.
Contents: Part I. Restricting the Entitlement to Treaty Benefits --
Part II. Treaty Characterisation Issues Arising from E-Commerce --
Part III. Issues Arising Under Article 5 (Permanent Establishment) of the Model Tax Convention.
Series Title: Issues in international taxation, no. 8.
Responsibility: Organisation for Economic Co-operation and Development.

Abstract:

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 (those changes were included in the update adopted by the Council of the OECD on 28 January 2003): "Restricting the Entitlement to Treaty Benefits", "Treaty Characterisation Issues Arising From E-Commerce: Report Adopted by the Committee on Fiscal Affairs", and "Issues Arising Under Article 5 (Permanent Establishment) of the Model Tax Convention."

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