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2002 Reports Related to the Oecd Model Tax Convention

Organisation for Economic Co-operation and Development · 2003

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About the book

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.

Book details

Year
2003
Language
English
Publisher
Not Avail
Editions
1
Pages
128
ISBN
9789264099906

Data source: Wikidata

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