IFA: The OECD Model Convention - 1996 and Beyond: Income of Professional Partner

Description: IFA: The OECD Model Convention - 1996 and Beyond by International Fiscal Association An account of the papers delivered and the discussions held at the OECD Model Tax Convention in 1996. It reports on the work of the Committee on Fiscal Affairs, in particular its Working Party No.1, which is in charge of the Model Convention and its interpretation under Article 14 and Article 7. FORMAT Paperback LANGUAGE English CONDITION Brand New Publisher Description The seminar on development and selected topics of the OECD Model Tax Convention, organized jointly by OECD and IFA, has become a much-appreciated regular feature of IFA Congresses. The present publication gives an account of the papers delivered and the discussions held in the context of this seminar at IFAs Congress in Geneva in September 1996. The first and foremost part of the seminar was constituted as usual by reports delivered by Mr Owens and Mr Luthi on current and upcoming work of the Committee on Fiscal Affairs and in particular, its Working Party No. 1, which is in charge of the Model Convention. For the subsequent panel two subjects regarding interpretation of that Convention were selected, one under its article 14, the other under its article 7. Table of Contents Introductory Notes. Works of the OECD I; J. Owens. Works of the OECD II; D. Lutti. Allocation of Profits under Article 14. To Which Extent do Employees Assigned to a Subsidiary Constitute a Permanent Establishment of the Parent Company? Appendix 1: The OECD Committee on Fiscal Affairs. Appendix 2: Outline on Article 14. Appendix 3: Outline on Employees as a Permanent Establishment. Appendix 4: The Origins of OECD Model Articles 7, 14 and 15. Details ISBN9041110291 Year 1998 ISBN-10 9041110291 ISBN-13 9789041110299 Media Book Format Paperback Short Title IFA Publisher Kluwer Law International Language English Series Number 21 Imprint Kluwer Law International Place of Publication Zuidpoolsingel Country of Publication Netherlands Illustrations Illustrations Subtitle Income of Professional Partnerships Employees as Permanent Establishments DOI 10.1604/9789041110299 Edited by International Fiscal Association Staff UK Release Date 1998-11-01 Author International Fiscal Association Publication Date 1998-11-01 Pages 71 Series IFA Congress Series Set DEWEY 336 Audience Undergraduate We've got this At The Nile, if you're looking for it, we've got it. With fast shipping, low prices, friendly service and well over a million items - you're bound to find what you want, at a price you'll love! TheNile_Item_ID:119192417;

Price: 176.84 AUD

Location: Melbourne

End Time: 2024-12-10T07:40:34.000Z

Shipping Cost: 9.66 AUD