History of tax treaties: the relevance of the OECD documents for the interpretation of tax treaties
Gespeichert in:
| Format: | Buch |
|---|---|
| Sprache: | German |
| Veröffentlicht: |
Wien
Linde
2011
|
| Schriftenreihe: | Series on international tax law
69 |
| Schlagworte: | |
| Online-Zugang: | Inhaltstext Inhaltsverzeichnis |
| Beschreibung: | 734 S. |
| ISBN: | 9783707320114 3707320111 |
Internformat
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Datensatz im Suchindex
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| adam_text |
Titel: History of tax treaties
Autor: Ecker, Thomas
Jahr: 2011
Contents
Series Editor's Preface. 5
Editor's Preface . 7
List of Abbreviations. 13
Christian Freiherr von Roenne
The Very Beginning - The First Tax Treaties . 17
Rodrigo Souza de Castelo Branco
The History and Relevance of Model Tax Conventions. 41
Kristian Olenik
Tax Treaties and the Recourse to Historical Interpretation
under the Vienna Convention on the Law of Treaties. 57
Purnima Lakshminarayanan
Interpretation of Tax Treaties Following the OECD/OEEC Model
and the Relevance ofthe OECD Documents . 93
Thomas Dubut
Article 2 from an Historical Perspective:
How Old Materials Can Cast New Light on Taxes Covered
by Double Tax Conventions. 115
Thomas Day
Article 3(1) - Definitions. 143
Andrea Prieto Gonzalez
Articles 1 and 4 - Personal Scope: Individuais. 165
Trudy Attard
Article 4 - Personal Scope: Companies and Non-lndividuals. 197
Federico Otegui Pita
Article 5 - The Concept of Permanent Establishment . 229
Contents
Eva Melzerova
Article 5 - Dependent Agent Permanent Establishment. 257
Jessica Yu-Hui Hsu
Article 6 - Income from Immovable Property. 289
Jimena Luque
Article 7 - Business Profits. 313
Amanda Maran
Article 7 - Attribution of Business Profits to
Permanent Establishments . 335
Margherita Cutrera
Article 8 - Shipping, Inland and Waterways Transport and
Air Transport. 363
Martin Lehner
Article 9 - Associated Companies. 387
Nicolas May
Article 10 - Dividends . 411
Daniel Fuentes Hernandez
Article 11 - Interest. 445
Katalin Szücs-Hidvegi
Article 12 -Royalties. 473
Robin Ng
The Concept of Beneficial Ownership. 509
Eleftheria Louca
Article 13 - Capital Gains. 541
Alaia Calleja Jimenez
Article 15 - Income from Employment. 563
10
Contents
Saurabh A. Arora
Article 16 and Article 17 - Directors Fees and Artistes and
Sportsmen. 579
Andrea Santini
Articles 18, 19 and 20 - Pensions; Government Services;
Students (and Visiting Professors) . 603
Shanshan Cui
Article 21 - Other Income. 629
Markus Schwimann
Article 23 - Methods to Avoid Double Taxation. 643
Isabel Rodrfguez Nepote
Article 24 - Non-Discrimination . 663
Mathias Benedict Knittel
Articles 25, 26 and 27 - Administrative Cooperation. 685
Shanshan Cui
Articles 28 to 31 . 715
List of Authors. 723
11 |
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| title | History of tax treaties the relevance of the OECD documents for the interpretation of tax treaties |
| title_auth | History of tax treaties the relevance of the OECD documents for the interpretation of tax treaties |
| title_exact_search | History of tax treaties the relevance of the OECD documents for the interpretation of tax treaties |
| title_full | History of tax treaties the relevance of the OECD documents for the interpretation of tax treaties ed. by Thomas Ecker ... |
| title_fullStr | History of tax treaties the relevance of the OECD documents for the interpretation of tax treaties ed. by Thomas Ecker ... |
| title_full_unstemmed | History of tax treaties the relevance of the OECD documents for the interpretation of tax treaties ed. by Thomas Ecker ... |
| title_short | History of tax treaties |
| title_sort | history of tax treaties the relevance of the oecd documents for the interpretation of tax treaties |
| title_sub | the relevance of the OECD documents for the interpretation of tax treaties |
| topic | OECD OECD-Musterabkommen zur Vermeidung der Doppelbesteuerung (DE-588)4358384-2 gnd Doppelbesteuerungsabkommen (DE-588)4070544-4 gnd |
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