2002 Reports Related to the Oecd Model Tax Convention
Subtitle: Issues in International Taxation
Publisher: Not Avail
Published: May 2003
Language: eng
Format: Paperback
Number of pages: 128
ISBN-13: 9789264099906
Subjects: Taxation; Business/Economics
Description: 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.