The impact of the OECD and UN model conventions on bilateral tax treaties:
Gespeichert in:
| Format: | Buch |
|---|---|
| Sprache: | English |
| Veröffentlicht: |
Cambridge [u.a.]
Cambridge Univ. Press
2012
|
| Ausgabe: | 1. publ. |
| Schriftenreihe: | Cambridge tax law series
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | LIV, 1190 S. |
| ISBN: | 9781107019720 |
Internformat
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Datensatz im Suchindex
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| adam_text | Titel: The impact of the OECD and UN model conventions on bilateral tax treaties
Autor: Lang, Michael
Jahr: 2012
CONTENTS
List of contributors xvii
Preface xxvii
Table of cases xxx
Table of statutes xliv
General report 1
I The relevance of the OECD and UN Model Conventions
and their Commentaries for the interpretation of
tax treaties 4
II The personal and material scope of the tax treaties 8
III Business profits and income from other independent
activities 12
IV Passive income 17
V Income from employment and other dependent
activities 23
VI Methods for relieving double taxation 28
VII The non-discrimination principle 30
VIII The mutual agreement procedure and international mutual
assistance in tax matters 32
Argentina 37
1.1 The relevance of the OECD and UN Model Conventions
and their Commentaries for the interpretation of
Argentine tax treaties 37
1.2 Personal and material scope of the tax treaties 43
1.3 Business profits and other independent activities 45
1.4 Dividends, interest, royalties and capital gains 51
1.5 Employment and other dependent activities 57
1.6 Methods to avoid double taxation 60
1.7 Non-discrimination 62
1.8 Mutual agreement, exchange of information and mutual
assistance in the collection of taxes 63
1.9 Conclusions 66
VI CONTENTS
2 Australia 68
2.1 The relevance of the OECD and UN Model Conventions
and their Commentaries for the interpretation of
Australian tax treaties 68
2.2 Personal and material scope of the tax treaties 70
2.3 Business profits and other independent activities 73
2.4 Dividends, interest, royalties and capital gains 81
2.5 Employment and other dependent activities 95
2.6 Methods to avoid double taxation 99
2.7 Non-discrimination 101
2.8 Mutual agreement, exchange of information and mutual
assistance in the collection of taxes 104
2.9 Conclusion 108
3 Austria 110
3.1 The relevance of the OECD and UN Model Conventions
and their Commentaries for the interpretation of
Austrian tax treaties 110
3.2 Personal and material scope of the tax treaties 112
3.3 Business profits and other independent activities 115
3.4 Dividends, interest, royalties and capital gains 122
3.5 Employment and other dependent activities 127
3.6 Methods to avoid double taxation 132
3.7 Non-discrimination 135
3.8 Mutual agreement, exchange of information and mutual
assistance in the collection of taxes 138
4 Belgium 142
4.1 The relevance of the OECD and UN Model Conventions
and their Commentaries for the interpretation of Belgian
tax treaties 142
4.2 Personal and material scope of the tax treaties 146
4.3 Business profits and other independent activities 150
4.4 Dividends, interest, royalties and capital gains 154
4.5 Employment and other dependent activities 158
4.6 Methods to avoid double taxation: Article 23 161
4.7 Non-discrimination: Article 24 166
4.8 Mutual agreement, exchange of information and
mutual assistance in the collection of taxes 167
5 Brazil 171
5.1 The relevance of the OECD and UN Model Conventions and their
Commentaries on the interpretation of Brazilian tax treaties 171
CONTENTS Vll
5.2 Personal and material scope of the tax treaties 173
5.3 Business profits and other independent activities 177
5.4 Dividends, interest, royalties and capital gains 181
5.5 Employment and other dependent activities 192
5.6 Methods to avoid double taxation: Article 23 197
5.7 Non-discrimination: Article 24 199
5.8 Mutual agreement, exchange of information and mutual
assistance in the collection of taxes 200
Canada 203
6.1 The relevance of the OECD and UN Model Conventions
and their Commentaries for the interpretation of
Canadian tax treaties 203
6.2 Personal and material scope of the tax treaties 209
6.3 Business profits and other independent activities 213
6.4 Dividends, interest, royalties and capital gains 216
6.5 Employment and other dependent activities 220
6.6 Methods to avoid double taxation: Article 23 224
6.7 Non-discrimination: Article 24 226
6.8 Mutual agreement, exchange of information and mutual
assistance in the collection of taxes 227
6.9 Conclusions 231
Chile 232
7.1 The relevance of the OECD and UN Model Conventions and their
Commentaries for the interpretation of Chilean tax treaties 232
7.2 Personal and material scope of the tax treaties 235
7.3 Business profits and other independent activities 238
7.4 Dividends, interest, royalties and capital gains 245
7.5 Employment and other dependent activities 250
7.6 Methods to avoid double taxation: Article 23 253
7.7 Non-discrimination: Article 24 254
7.8 Mutual agreement, exchange of information and mutual
assistance in the collection of taxes 257
China 261
8.1 The relevance of the OECD and UN Model Conventions and their
Commentaries for the interpretation of Chinese tax treaties 261
8.2 Personal and material scope of the tax treaties:
Articles 1, 2 and 4 263
8.3 Business profits and other independent activities 270
8.4 Dividends, interest, royalties and capital gains:
Articles 10, 11, 12 and 13 276
Vlll CONTENTS
8.5 Employment and other dependent activities 282
8.6 Methods to avoid double taxation: Article 23 285
8.7 Non-discrimination: Article 24 288
8.8 Mutual agreement and exchange of information 290
9 Colombia 294
9.1 The relevance of the OECD and UN Model Conventions
and their Commentaries for the interpretation of
Colombian tax treaties 294
9.2 Personal and material scope of the tax treaties 296
9.3 Business profits and other independent activities 298
9.4 Dividends, interest, royalties and capital gains 301
9.5 Employment and other dependent activities 304
9.6 Methods to avoid double taxation 305
9.7 Non-discrimination 306
9.8 Mutual agreement, exchange of information and mutual
assistance in the collection of taxes 308
10 Croatia 311
10.1 The relevance of the OECD and UN Model Conventions
and their Commentaries for the interpretation of
Croatian tax treaties 311
10.2 Personal and material scope of the tax treaties 313
10.3 Business profits and other independent activities 316
10.4 Dividends, interest, royalties and capital gains 320
10.5 Employment and other dependent activities 321
10.6 Methods to avoid double taxation 323
10.7 Non-discrimination 323
10.8 Mutual agreement, exchange of information and mutual
assistance in the collection of taxes 324
11 The Czech Republic 325
11.1 The relevance of the OECD and UN Model Conventions
and their Commentaries for the interpretation
of Czech tax treaties 325
11.2 Personal and material scope of the tax treaties 327
11.3 Business profits and other independent activities 331
11.4 Dividends, interest, royalties and capital gains 341
11.5 Employment and other dependent activities 345
11.6 Methods to avoid double taxation 348
11.7 Non-discrimination 349
11.8 Mutual agreement, exchange of information and mutual
assistance in the collection of taxes 353
CONTENTS
12 Estonia 356
12.1 The relevance of the OECD and UN Model Conventions
and their Commentaries for the interpretation of
Estonian tax treaties 356
12.2 Personal and material scope of the tax treaties 358
12.3 Business profits and other independent activities 364
12.4 Dividends, interest, royalties and capital gains 369
12.5 Employment and other dependent activities 372
12.6 Methods to avoid double taxation: Article 23 378
12.7 Non-discrimination: Article 24 379
12.8 Mutual agreement, exchange of information and mutual
assistance in the collection of taxes 383
13 Finland 387
13.1 The relevance of the OECD and UN Model Conventions
and their Commentaries for the interpretation of
Finnish tax treaties 387
13.2 Personal and material scope of the tax treaties 390
13.3 Business profits and other independent activities 394
13.4 Dividends, interest, royalties and capital gains 397
13.5 Employment and other dependent activities 404
13.6 Methods to avoid double taxation 409
13.7 Non-discrimination 414
13.8 Mutual agreement, exchange of information and mutual
assistance in the collection of taxes 416
14 France 421
14.1 The relevance of the OECD and UN Model Conventions and their
Commentaries for the interpretation of French tax treaties 421
14.2 Personal and material scope of the tax treaties:
Articles 1, 2 and 4 430
14.3 Business profits and other independent activities 441
14.4 Dividends, interest, royalties and capital gains 445
14.5 Employment and other dependent activities 453
14.6 Methods to avoid double taxation 454
14.7 Non-discrimination 459
14.8 Mutual agreement, exchange of information and mutual
assistance in the collection of taxes 463
15 Germany 466
15.1 The importance of the OECD and UN Model
Conventions and their Commentaries for the interpretation
of German tax treaties 466
CONTENTS
15.2 Personal and material scope of the tax treaties 471
15.3 Business profits and other independent activities 476
15.4 Dividends, interest, royalties and capital gains 483
15.5. Employment and other dependent activities 489
15.6 Methods to avoid double taxation 492
15.7 Non-discrimination 495
15.8 Mutual agreement, exchange of information and mutual
assistance in the collection of taxes 496
16 Hong Kong 501
16.1 The relevance of the OECD and UN Model Conventions
and their Commentaries for the interpretation of Hong Kong
tax treaties 501
16.2 Personal and material scope of the tax treaties 502
16.3 Business profits and other independent activities 508
16.4 Dividends, interest, royalties and capital gains 514
16.5 Employment and other dependent activities 519
16.6 Methods to avoid double taxation 524
16.7 Non-discrimination 527
16.8 Mutual agreement, exchange of information and mutual
assistance in the collection of taxes 529
16.9 Concluding remarks 530
17 Hungary 532
17.1 The relevance of the OECD and UN Model Conventions
and their Commentaries for the interpretation of Hungarian
tax treaties 532
17.2 Personal and material scope of the tax treaties 534
17.3 Business profits and other independent activities 539
17.4 Dividends, interest, royalties and capital gains 544
17.5 Employment and other dependent activities 545
17.6 Methods to avoid double taxation 546
17.7 Non-discrimination 546
17.8 Mutual agreement, exchange of information and mutual
assistance in the collection of taxes 547
18 India 549
18.1 The relevance of the OECD and UN Model Conventions
and their Commentaries for the interpretation of Indian tax
treaties 549
18.2 Personal and material scope of the tax treaties 556
18.3 Business profits and other independent activities 563
18.4 Dividends, interest, royalties and capital gains 580
CONTENTS XI
18.5 Employment and other dependent activities 586
18.6 Methods to avoid double taxation: Article 23 591
18.7 Non-discrimination: Article 24 592
18.8 Mutual agreement, exchange of information and
collection of taxes 595
19 Italy 598
19.1 The relevance of the OECD and UN Model Conventions and their
Commentaries for the interpretation of Italian tax treaties 598
19.2 Personal and material scope of the tax treaties 602
19.3 Business profits and other independent activities 608
19.4 Dividends, interest, royalties and capital gains 615
19.5 Employment and other dependent activities 624
19.6 Methods to avoid double taxation: Article 23 625
19.7 Non-discrimination: Article 24 628
19.8 Mutual agreement, exchange of information and mutual
assistance in the collection of taxes 630
20 Lebanon 633
20.1 The relevance of the OECD and the UN Model Conventions
and their Commentaries for the interpretation of Lebanese
tax treaties 633
20.2 Personal and material scope of the tax treaties 636
20.3 Business profits and other independent activities 638
20.4 Dividends, interest, royalties and capital gains 641
20.5 Employment and other dependent activities 643
20.6 Methods to avoid double taxation 645
20.7 Non-discrimination 646
20.8 Mutual agreement, exchange of information and mutual
assistance in the collection of taxes 646
21 Liechtenstein 649
21.1 The relevance of the OECD and the UN Model Conventions
and their Commentaries for the interpretation of Liechtenstein
tax treaties 649
21.2 Personal and material scope of the tax treaties 650
21.3 Business profits and other independent activities:
Articles 5, 7, 8, 9, 16 and 17 654
21.4 Dividends, interest, royalties and capital gains:
Articles 10-13 656
21.5 Employment and other dependent activities:
Articles 15, 18, 19 and 20 658
21.6 Methods to avoid double taxation: Article 23 660
CONTENTS
21.7 Non-discrimination: Article 24 661
21.8 Mutual agreement, exchange of information and mutual
assistance in the coEection of taxes 663
22 The Netherlands 666
22.1 The relevance of the OECD and UN Model Conventions
and their Commentaries for the interpretation of
Dutch tax treaties 666
22.2 Personal and material scope of the tax treaties 670
22.3 Business profits and other independent activities 679
22.4 Dividends, interest, royalties and capital gains 700
22.5 Employment and other dependent activities 707
22.6 Methods to avoid double taxation 723
22.7 Non-discrimination 726
22.8 Mutual agreement, exchange of information and mutual
assistance in the collection of taxes 728
23 New Zealand 735
23.1 The relevance of the OECD Model Conventions
and Commentaries for the interpretation of New Zealand
tax treaties 735
23.2 Personal and material scope of the tax treaties 738
23.3 Business profits and other independent activities 740
23.4 Dividends, interest, royalties and capital gains 745
23.5 Employment and other dependent activities 754
23.6 Methods to avoid double taxation: Article 23 757
23.7 Non-discrimination: Article 24 760
23.8 Mutual agreement, exchange of information and mutual
assistance in the collection of taxes 763
23.9 Conclusion 767
24 Norway 768
24.1 The relevance of the OECD and UN Model Conventions
and their Commentaries for the interpretation of Norwegian
tax treaties 768
24.2 Personal and material scope of the tax treaties 775
24.3 Business profits and other independent activities 782
24.4 Dividends, interest, royalties and capital gains 784
24.5 Employment and other dependent activities 788
24.6 Methods to avoid double taxation: Article 23 789
24.7 Non-discrimination: Article 24 791
24.8 Mutual agreement, exchange of information and mutual
assistance in the collection of taxes 792
CONTENTS Xlll
25 Peru 796
25.1 The relevance of the OECD and UN Model Conventions
and their Commentaries for the interpretation of Peruvian
tax treaties 796
25.2 Personal and material scope of the tax treaties 799
25.3 Business profits and other independent activities 801
25.4 Dividends, interest, royalties and capital gains 807
25.5 Employment and other dependent activities 810
25.6 Methods to avoid double taxation: Article 23 813
25.7 Non-discrimination 814
25.8 Mutual agreement, exchange of information and mutual
assistance in the collection of taxes 816
26 Poland 820
26.1 The relevance of the OECD and the UN Model
Conventions and their Commentaries for the interpretation
of Polish tax treaties 820
26.2 Personal and material scope of the tax treaties 822
26.3 Business profits and other independent activities 827
26.4 Dividends, interest, royalties and capital gains 836
26.5 Employment and other dependent activities 841
26.6 Methods to avoid double taxation 845
26.7 Non-discrimination 848
26.8 Mutual agreement, exchange of information and mutual
assistance in the collection of taxes 850
27 Portugal 855
27.1 The relevance of the OECD and the UN Model Conventions
and their Commentaries for the interpretation of Portuguese
tax treaties 855
27.2 Personal and material scope of the tax treaties 858
27.3 Business profits and other independent activities 863
27.4 Dividends, interest, royalties and capital gains 872
27.5 Employment and other dependent activities 876
27.6 Methods to avoid double taxation 880
27.7 Non-discrimination 882
27.8 Mutual agreement, exchange of information and mutual
assistance in the collection of taxes 884
27.9 Concluding remarks 887
28 Romania 888
28.1 The relevance of the OECD and UN Model Conventions and their
Commentaries for the interpretation of Romanian tax treaties 888
XIV CONTENTS
28.2 Personal and material scope of the tax treaties 892
28.3 Business profits and other independent activities 895
28.4 Dividends, interest, royalties and capital gains 903
28.5 Employment and other dependent activities 909
28.6 Methods to avoid double taxation: Article 23 911
28.7 Non-discrimination: Article 24 912
28.8 Mutual agreement, exchange of information and
mutual assistance in the collection of taxes 913
29 The Russian Federation 915
29.1 The relevance of the OECD and UN Model Conventions and their
Commentaries for the interpretation of Russian tax treaties 915
29.2 Personal and material scope of the tax treaties 920
29.3 Business profits and other independent activities 925
29.4 Dividends, interest, royalties and capital gains 931
29.5 Employment and other dependent activities 933
29.6 Methods to avoid double taxation 935
29.7 Non-discrimination 937
29.8 Mutual agreement, exchange of information and mutual
assistance in the collection of taxes 940
29.9 Conclusion 943
30 Serbia 944
30.1 The relevance of the OECD and UN Model Conventions and their
Commentaries for the interpretation of Serbian tax treaties 944
30.2 Personal and material scope of the tax treaties 951
30.3 Business profits and other independent activities 955
30.4 Dividends, interest, royalties and capital gains 962
30.5 Employment and other dependent activities 966
30.6 Methods to avoid double taxation 969
30.7 Non-discrimination 970
30.8 Mutual agreement, exchange of information and mutual
assistance in the collection of taxes 971
31 Slovakia 973
31.1 The relevance of the OECD and UN Model Conventions
and their Commentaries for the interpretation of Slovak
tax treaties 973
31.2 Personal and material scope of the tax treaties 975
31.3 Business profits and other independent activities 978
31.4 Dividends, interest, royalties and capital gains 983
31.5 Employment and other dependent activities 989
CONTENTS
31.6 Methods to avoid double taxation: Article 23 992
31.7 Non-discrimination: Article 24 993
31.8 Mutual agreement, exchange of information and mutual
assistance in the collection of taxes 994
32 Slovenia 998
32.1 The relevance of the OECD and UN Model Conventions
and their Commentaries for the interpretation of Slovenian
tax treaties 998
32.2 Personal and material scope of the tax treaties 1001
32.3 Business profits and other independent activities 1003
32.4 Dividends, interest, royalties and capital gains 1007
32.5. Employment and other dependent activities 1015
32.6 Methods to avoid double taxation 1018
32.7 Non-discrimination 1019
32.8 Mutual agreement, exchange of information and mutual
assistance in the collection of taxes 1022
33 Spain 1026
33.1 The relevance of the OECD and UN Model Conventions
and their Commentaries for the interpretation of Spanish
tax treaties 1026
33.2 Personal and material scope of the tax treaties 1031
33.3 Business profits and other independent activities 1034
33.4 Dividends, interest, royalties and capital gains 1039
33.5 Employment and other dependent activities 1043
33.6 Methods to avoid double taxation 1047
33.7 Non-discrimination 1050
33.8 Mutual agreement, exchange of information and mutual
assistance in the collection of taxes 1053
34 Sweden 1056
34.1 The relevance of the OECD and UN Model Conventions
and their Commentaries for the interpretation of Swedish
tax treaties 1056
34.2 Personal and material scope of the tax treaties 1060
34.3 Business profits and other independent activities 1064
34.4 Dividends, interest and royalties and capital gains 1067
34.5 Employment and other dependent activities 1072
34.6 Methods to avoid double taxation 1075
34.7 Non-discrimination 1078
34.8 Mutual agreement, exchange of information and mutual
assistance in the collection of taxes 1079
Xvi CONTENTS
35 Uganda 1083
35.1 The relevance of the OECD and UN Model Conventions
and their Commentaries for the interpretation of
Ugandan tax treaties 1083
35.2 Personal and material scope of the tax treaties 1084
35.3 Business profits and other independent activities 1088
35.4 Dividends, interest, royalties and capital gains 1092
35.5 Employment and other dependent activities 1094
35.6 Methods to avoid double taxation 1096
35.7 Non-discrimination 1097
35.8 Mutual agreement, exchange of information and mutual
assistance in the collection of taxes 1098
35.9 Conclusion 1099
36 The UK 1101
36.1 The relevance of the OECD and UN Model Conventions
and their Commentaries for the interpretation of UK
tax treaties 1101
36.2 Title and personal and material scope of the tax treaties 1114
36.3 Business profits and other independent activities 1121
36.4 Dividends, interest, royalties and capital gains 1129
36.5 Employment and other dependent activities 1134
36.6 Methods to avoid double taxation: Article 23 1137
36.7 Non-discrimination 1138
36.8 Mutual agreement, exchange of information and mutual
assistance in the collection of taxes 1144
37 The USA 1149
37.1 The relevance of the OECD and UN Model Conventions
and their Commentaries for the interpretation of US
tax treaties 1149
37.2 Personal and material scope of the tax treaties 1153
37.3 Business profits and other independent activities 1158
37.4 Dividends, interest, royalties and capital gains 1166
37.5 Employment and other dependent activities 1170
37.6 Methods to avoid double taxation 1171
37.7 Non-discrimination 1174
37.8 Mutual agreement, exchange of information and mutual
assistance in the collection of taxes 1175
37.9 Conclusions 1178
Index 1180
|
| any_adam_object | 1 |
| author_GND | (DE-588)130399523 |
| building | Verbundindex |
| bvnumber | BV040363871 |
| ctrlnum | (OCoLC)796207027 (DE-599)BVBBV040363871 |
| dewey-full | 343.04/2 |
| dewey-hundreds | 300 - Social sciences |
| dewey-ones | 343 - Military, tax, trade & industrial law |
| dewey-raw | 343.04/2 |
| dewey-search | 343.04/2 |
| dewey-sort | 3343.04 12 |
| dewey-tens | 340 - Law |
| discipline | Rechtswissenschaft |
| edition | 1. publ. |
| format | Book |
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| id | DE-604.BV040363871 |
| illustrated | Not Illustrated |
| indexdate | 2024-07-10T00:22:32Z |
| institution | BVB |
| isbn | 9781107019720 |
| language | English |
| lccn | 2011046217 |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-025217653 |
| oclc_num | 796207027 |
| open_access_boolean | |
| owner | DE-M382 DE-19 DE-BY-UBM |
| owner_facet | DE-M382 DE-19 DE-BY-UBM |
| physical | LIV, 1190 S. |
| publishDate | 2012 |
| publishDateSearch | 2012 |
| publishDateSort | 2012 |
| publisher | Cambridge Univ. Press |
| record_format | marc |
| series2 | Cambridge tax law series |
| spelling | The impact of the OECD and UN model conventions on bilateral tax treaties ed. by Michael Lang ... 1. publ. Cambridge [u.a.] Cambridge Univ. Press 2012 LIV, 1190 S. txt rdacontent n rdamedia nc rdacarrier Cambridge tax law series Organisation for Economic Co-operation and Development Committee on Fiscal Affairs Model tax convention on income and on capital OECD (DE-588)5157-3 gnd rswk-swf Vereinte Nationen (DE-588)333-5 gnd rswk-swf United Nations Model Double Taxation Convention between Developed and Developing Countries Double taxation Treaties Bilateraler Staatsvertrag (DE-588)7708477-9 gnd rswk-swf Doppelbesteuerungsabkommen (DE-588)4070544-4 gnd rswk-swf OECD (DE-588)5157-3 b Vereinte Nationen (DE-588)333-5 b Doppelbesteuerungsabkommen (DE-588)4070544-4 s Bilateraler Staatsvertrag (DE-588)7708477-9 s DE-604 Lang, Michael 1965- Sonstige (DE-588)130399523 oth HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=025217653&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | The impact of the OECD and UN model conventions on bilateral tax treaties Organisation for Economic Co-operation and Development Committee on Fiscal Affairs Model tax convention on income and on capital OECD (DE-588)5157-3 gnd Vereinte Nationen (DE-588)333-5 gnd United Nations Model Double Taxation Convention between Developed and Developing Countries Double taxation Treaties Bilateraler Staatsvertrag (DE-588)7708477-9 gnd Doppelbesteuerungsabkommen (DE-588)4070544-4 gnd |
| subject_GND | (DE-588)5157-3 (DE-588)333-5 (DE-588)7708477-9 (DE-588)4070544-4 |
| title | The impact of the OECD and UN model conventions on bilateral tax treaties |
| title_auth | The impact of the OECD and UN model conventions on bilateral tax treaties |
| title_exact_search | The impact of the OECD and UN model conventions on bilateral tax treaties |
| title_full | The impact of the OECD and UN model conventions on bilateral tax treaties ed. by Michael Lang ... |
| title_fullStr | The impact of the OECD and UN model conventions on bilateral tax treaties ed. by Michael Lang ... |
| title_full_unstemmed | The impact of the OECD and UN model conventions on bilateral tax treaties ed. by Michael Lang ... |
| title_short | The impact of the OECD and UN model conventions on bilateral tax treaties |
| title_sort | the impact of the oecd and un model conventions on bilateral tax treaties |
| topic | Organisation for Economic Co-operation and Development Committee on Fiscal Affairs Model tax convention on income and on capital OECD (DE-588)5157-3 gnd Vereinte Nationen (DE-588)333-5 gnd United Nations Model Double Taxation Convention between Developed and Developing Countries Double taxation Treaties Bilateraler Staatsvertrag (DE-588)7708477-9 gnd Doppelbesteuerungsabkommen (DE-588)4070544-4 gnd |
| topic_facet | Organisation for Economic Co-operation and Development Committee on Fiscal Affairs Model tax convention on income and on capital OECD Vereinte Nationen United Nations Model Double Taxation Convention between Developed and Developing Countries Double taxation Treaties Bilateraler Staatsvertrag Doppelbesteuerungsabkommen |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=025217653&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| work_keys_str_mv | AT langmichael theimpactoftheoecdandunmodelconventionsonbilateraltaxtreaties |