The Application of the OECD Model Tax Convention to Partnerships [electronic resource] / Organisation for Economic Co-operation and Development

Format:

Book

Government document

Author/Creator:

Organisation for Economic Co-operation and Development.

Contributor:

Organisation for Economic Co-operation and Development, Content Provider.

Series:

Issues in International Taxation, 19900368 ; no.6.

Issues in International Taxation, 19900368 ; no.6

Language:

English

Subjects (All):

Taxation.

Industry and Services.

Partnership--Taxation.

Partnership.

Double taxation.

Local Subjects:

Taxation.

Industry and Services.

Physical Description:

1 online resource (132 pages) illustrations

Place of Publication:

Paris : OECD Publishing, 1999.

Language Note:

English

Summary:

The application of tax treaties to cases involving partnerships raises a number of complex issues. When is a partnership entitled to the benefits of a tax convention? What happens when the residence and source States apply different articles of the Convention on the basis of differences in their domestic law? How can the problems arising from conflicts of income allocation be solved? This report addresses these issues in detail and focuses on specific factual examples. For each example, the facts and, where applicable, relevant aspects of domestic tax laws are described. Comprehensive recommendations for dealing with the international taxation of partnerships in practice are also presented.

Contents:

I. Introduction

I.1 Background

I.2 Organization of the Report

II. Application of Tax Conventions by the State of Source

-II.1 Preliminary Remarks on the Tax Treatment of Foreign Entities

II.2 Differences that Affect the Tax Treatment of Partnerships

II.3 When is a Partnership Entitled to the Benefits of a Tax Convention?

II.4 The Partners' Entitlement to Treaty Benefits when the Partnership is Not a Resident

II.5 Entitlement to Treaty Benefits when one State Treats the Partnership as a Taxable Entity

II.6 Application of the Convention where the Benefits are Dependent upon Certain Characteristics or Attributes of the Taxpayer

III. Applicaton of Tax Conventions by the State of Residence

-III.1 Conflicts of Qualification

III.2 Problems Arising form Conflicts of Income Affiliation

Annex I. Proposed Changes to the OECD Model Tax Convention

Articles of the Model

Commentary

Annex II: Reservations

France

Germany

The Netherlands

Portugal

Switzerland

Appendix III: List of Entities in Selected Countries

Notes:

Bibliographic Level Mode of Issuance: Monograph

ISBN:

1-280-02976-5

9786610029761

92-64-17331-5

OCLC:

1024258129