Model Double Taxation Convention on Income and Capital 1977:
This 1977 report contains the recommendations of the Committee on Fiscal Affairs for the avoidance of double taxation on income and capital. These recommendations result from consultation with member countries, following the 1963 Draft Convention. Double taxation is the taxation of a single taxpayer...
Gespeichert in:
| Format: | Elektronisch E-Book |
|---|---|
| Sprache: | English |
| Veröffentlicht: |
Paris
OECD Publishing
1977
|
| Schlagworte: | |
| Online-Zugang: | kostenfrei |
| Zusammenfassung: | This 1977 report contains the recommendations of the Committee on Fiscal Affairs for the avoidance of double taxation on income and capital. These recommendations result from consultation with member countries, following the 1963 Draft Convention. Double taxation is the taxation of a single taxpayer with respect to the same subject matter over the same period in more than one country. Double taxation harms trade, migration, and successful economic relations. The 1977 version is presented following historical background on double taxation, including the draft 1963 Draft Convention |
| Beschreibung: | 1 Online-Ressource (209 Seiten) |
| ISBN: | 9789264055919 |
| DOI: | 10.1787/9789264055919-en |
Internformat
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| id | DE-604.BV047930546 |
| illustrated | Not Illustrated |
| index_date | 2024-07-03T19:34:56Z |
| indexdate | 2024-12-18T19:02:43Z |
| institution | BVB |
| isbn | 9789264055919 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-033312040 |
| oclc_num | 1312698232 |
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| physical | 1 Online-Ressource (209 Seiten) |
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| publishDate | 1977 |
| publishDateSearch | 1977 |
| publishDateSort | 1977 |
| publisher | OECD Publishing |
| record_format | marc |
| spelling | Model Double Taxation Convention on Income and Capital 1977 Organisation for Economic Co-operation and Development Paris OECD Publishing 1977 1 Online-Ressource (209 Seiten) txt rdacontent c rdamedia cr rdacarrier This 1977 report contains the recommendations of the Committee on Fiscal Affairs for the avoidance of double taxation on income and capital. These recommendations result from consultation with member countries, following the 1963 Draft Convention. Double taxation is the taxation of a single taxpayer with respect to the same subject matter over the same period in more than one country. Double taxation harms trade, migration, and successful economic relations. The 1977 version is presented following historical background on double taxation, including the draft 1963 Draft Convention Taxation https://doi.org/10.1787/9789264055919-en Verlag kostenfrei Volltext |
| spellingShingle | Model Double Taxation Convention on Income and Capital 1977 Taxation |
| title | Model Double Taxation Convention on Income and Capital 1977 |
| title_auth | Model Double Taxation Convention on Income and Capital 1977 |
| title_exact_search | Model Double Taxation Convention on Income and Capital 1977 |
| title_exact_search_txtP | Model Double Taxation Convention on Income and Capital 1977 |
| title_full | Model Double Taxation Convention on Income and Capital 1977 Organisation for Economic Co-operation and Development |
| title_fullStr | Model Double Taxation Convention on Income and Capital 1977 Organisation for Economic Co-operation and Development |
| title_full_unstemmed | Model Double Taxation Convention on Income and Capital 1977 Organisation for Economic Co-operation and Development |
| title_short | Model Double Taxation Convention on Income and Capital 1977 |
| title_sort | model double taxation convention on income and capital 1977 |
| topic | Taxation |
| topic_facet | Taxation |
| url | https://doi.org/10.1787/9789264055919-en |