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2002 Reports Related to the OECD Model Tax Convention / Organisation for Economic Co-operation and Development
- Format:
- Book
- Government document
- Author/Creator:
- Organisation for Economic Co-operation and Development.
- Series:
- Issues in International Taxation, 19900368 ; no.8.
- Issues in International Taxation, 19900368 ; no.8
- Language:
- English
- Subjects (All):
- Double taxation--Treaties.
- Double taxation.
- Electronic commerce--Taxation.
- Electronic commerce.
- Physical Description:
- 1 online resource (128 pages)
- Place of Publication:
- Paris : OECD Publishing, 2003.
- Language Note:
- English
- 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", and "Issues Arising Under Article 5 (Permanent Establishment) of the Model Tax Convention".
- ISBN:
- 9789264099920 (PDF)
- OCLC:
- 191039546
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