No. 08 [electronic resource].
Development, Organisation for Economic Co-operation and.
Organisation for Economic Co-operation and DevelopmentContributor
Organisation for Economic Co-operation and DevelopmentContent Provider
Organisation for Economic Co operation and DevelopmentContent Provider
Paris : Organisation for Economic Co-operation and Development,
2003.
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).
Description based upon print version of record.
Preliminaries; CONTENTS; 1 Introduction; 2 Nature of the work done by the Committee; 3 Use of the concepts of place of effective management and permanent establishment; 4 New provisions aimed at restricting the benefits of tax conventions; 5 Restriction of the benefits of tax conventions after the introduction of a new regime; 6 Clarification of the concept of beneficial ownership; 1 Introduction; 2 Overview of the report; 3 Business profits and royalties; 4 Provision of services; 5 Technical fees; 6 Mixed payments; 1 Introduction; 2 Fixed place of business paragraphs 1 and 2
3 Building sites and construction or installation projects (paragraph 3)4 Preparatory and auxiliary activities paragraph 4; 5 Agency permanent establishments paragraphs 5 and 6; Annex 1 Changes to the Commentary; Annex 2 Observations by the Czech Republic
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).
Double taxation.
Double taxation
Double taxation
Electronic commerce
Law, Politics & Government
Law, General & Comparative
Issues in international taxation