The UN model convention and its relevance for the global tax treaty network /:
As almost every income tax treaty is based on precedents found in the OECD or UN Model Convention, the practical relevance of the two Models is undeniable. The Models and the Commentaries thereon serve not only as starting points during treaty negotiations but also as significant aids in interpretat...
Gespeichert in:
| Körperschaft: | |
|---|---|
| Weitere Verfasser: | , , , , |
| Format: | Elektronisch Tagungsbericht E-Book |
| Sprache: | English |
| Veröffentlicht: |
Amsterdam, The Netherlands :
IBFD Publications,
[2017]
|
| Schriftenreihe: | WU Institute for Austrian and International Tax Law European and international tax law and policy series ;
v. 7. |
| Schlagworte: | |
| Online-Zugang: | Volltext |
| Zusammenfassung: | As almost every income tax treaty is based on precedents found in the OECD or UN Model Convention, the practical relevance of the two Models is undeniable. The Models and the Commentaries thereon serve not only as starting points during treaty negotiations but also as significant aids in interpretation in the sense of articles 31 and 32 of the Vienna Convention on the Law of Treaties. Although the UN Model draws strongly from the OECD Model, it pursues a different aim and deviates substantially in certain provisions.0In its 11 chapters, this book provides a detailed analysis of the deviations between the OECD and UN Models. It examines the provisions included in the Models, as well as their impact and relevance.0The book incorporates the perspectives of leading scholars and practitioners in the field of international taxation |
| Beschreibung: | 1 online resource : illustrations |
| Bibliographie: | Includes bibliographical references |
| ISBN: | 9789087224264 9087224265 |
Internformat
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| 246 | 3 | |a United Nations model convention and its relevance for the global tax treaty network | |
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| 505 | 0 | 0 | |t The relevance of the commentaries on the OECD and UN models for the interpretation of the UN model / |r David Orzechowski -- |t Business profits, permanent establishments and associated enterprises / |r Raffaele Petruzzi and Viktoria Wöhrer -- |t Independent and dependent personal services / |r Benjamin Walker and Alexander Rust -- |t International traffic / |r Claus Staringer and Matthias Mayer -- |t Passive income / |r Anna Binder and Selina Siller -- |t Capital gains / |r Peter Bräumann and Michael Tumpel -- |t Directors' fees and renumeration of top-level managerial officials / |r Patrick Orlet and Josef Schuch -- |t Pensions, students and other income / |r Eline Huisman and Nadine Oberbauer -- |t Elimination of double taxation / |r Rita Julien -- |t Dispute resolution / |r Laura Turcan -- |t Exchange of information and mutual assistance in the collection of taxes / |r Pasquale Pistone and Pedro Guilherme Lindenberg Schoueri |
| 520 | 8 | |a As almost every income tax treaty is based on precedents found in the OECD or UN Model Convention, the practical relevance of the two Models is undeniable. The Models and the Commentaries thereon serve not only as starting points during treaty negotiations but also as significant aids in interpretation in the sense of articles 31 and 32 of the Vienna Convention on the Law of Treaties. Although the UN Model draws strongly from the OECD Model, it pursues a different aim and deviates substantially in certain provisions.0In its 11 chapters, this book provides a detailed analysis of the deviations between the OECD and UN Models. It examines the provisions included in the Models, as well as their impact and relevance.0The book incorporates the perspectives of leading scholars and practitioners in the field of international taxation | |
| 588 | 0 | |a Online resource; title from caption (IBFD tax research platform, viewed April 16, 2020) | |
| 546 | |a English. | ||
| 630 | 0 | 0 | |a United Nations model double taxation convention between developed and developing countries |v Congresses. |
| 610 | 2 | 0 | |a Organisation for Economic Co-operation and Development. |b Committee on Fiscal Affairs. |t Model tax convention on income and on capital |v Congresses. |
| 630 | 0 | 7 | |a Model tax convention on income and on capital (Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs) |2 fast |
| 650 | 0 | |a Double taxation |v Congresses. | |
| 650 | 0 | |a Double taxation |x Treaties |v Congresses. | |
| 650 | 6 | |a Double imposition |v Congrès. | |
| 650 | 6 | |a Double imposition |x Traités |v Congrès. | |
| 650 | 7 | |a Double taxation |x Treaties |2 fast | |
| 650 | 7 | |a Double taxation |2 fast | |
| 650 | 7 | |a Income tax |x Law and legislation |2 fast | |
| 655 | 7 | |a Conference papers and proceedings |2 fast | |
| 700 | 1 | |a Lang, Michael, |d 1965- |e editor. |1 https://id.oclc.org/worldcat/entity/E39PBJvCKfb4FFKdpRWXgvVpyd |0 http://id.loc.gov/authorities/names/n92089447 | |
| 700 | 1 | |a Pistone, Pasquale, |e editor. |0 http://id.loc.gov/authorities/names/n2001091366 | |
| 700 | 1 | |a Rust, Alexander, |e editor. |0 http://id.loc.gov/authorities/names/n2011052931 | |
| 700 | 1 | |a Schuch, Josef, |e editor. |0 http://id.loc.gov/authorities/names/n2006063570 | |
| 700 | 1 | |a Staringer, Claus, |e editor. |0 http://id.loc.gov/authorities/names/no2002071737 | |
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| adam_text | |
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| author_additional | David Orzechowski -- Raffaele Petruzzi and Viktoria Wöhrer -- Benjamin Walker and Alexander Rust -- Claus Staringer and Matthias Mayer -- Anna Binder and Selina Siller -- Peter Bräumann and Michael Tumpel -- Patrick Orlet and Josef Schuch -- Eline Huisman and Nadine Oberbauer -- Rita Julien -- Laura Turcan -- Pasquale Pistone and Pedro Guilherme Lindenberg Schoueri |
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| contents | The relevance of the commentaries on the OECD and UN models for the interpretation of the UN model / Business profits, permanent establishments and associated enterprises / Independent and dependent personal services / International traffic / Passive income / Capital gains / Directors' fees and renumeration of top-level managerial officials / Pensions, students and other income / Elimination of double taxation / Dispute resolution / Exchange of information and mutual assistance in the collection of taxes / |
| ctrlnum | (OCoLC)1150919765 |
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| discipline | Rechtswissenschaft |
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| series | WU Institute for Austrian and International Tax Law European and international tax law and policy series ; |
| series2 | WU - tax law and policy series ; |
| spelling | Viennese Symposium on International Tax Law (23rd : 2016 : Wirtschaftsuniversität Wien) http://id.loc.gov/authorities/names/n2018070305 The UN model convention and its relevance for the global tax treaty network / editors, Michael Lang, Pasquale Pistone, Alexander Rust, Josef Schuch, Claus Staringer United Nations model convention and its relevance for the global tax treaty network Amsterdam, The Netherlands : IBFD Publications, [2017] 1 online resource : illustrations text txt rdacontent computer c rdamedia online resource cr rdacarrier WU - tax law and policy series ; vol. 7 Includes bibliographical references The relevance of the commentaries on the OECD and UN models for the interpretation of the UN model / David Orzechowski -- Business profits, permanent establishments and associated enterprises / Raffaele Petruzzi and Viktoria Wöhrer -- Independent and dependent personal services / Benjamin Walker and Alexander Rust -- International traffic / Claus Staringer and Matthias Mayer -- Passive income / Anna Binder and Selina Siller -- Capital gains / Peter Bräumann and Michael Tumpel -- Directors' fees and renumeration of top-level managerial officials / Patrick Orlet and Josef Schuch -- Pensions, students and other income / Eline Huisman and Nadine Oberbauer -- Elimination of double taxation / Rita Julien -- Dispute resolution / Laura Turcan -- Exchange of information and mutual assistance in the collection of taxes / Pasquale Pistone and Pedro Guilherme Lindenberg Schoueri As almost every income tax treaty is based on precedents found in the OECD or UN Model Convention, the practical relevance of the two Models is undeniable. The Models and the Commentaries thereon serve not only as starting points during treaty negotiations but also as significant aids in interpretation in the sense of articles 31 and 32 of the Vienna Convention on the Law of Treaties. Although the UN Model draws strongly from the OECD Model, it pursues a different aim and deviates substantially in certain provisions.0In its 11 chapters, this book provides a detailed analysis of the deviations between the OECD and UN Models. It examines the provisions included in the Models, as well as their impact and relevance.0The book incorporates the perspectives of leading scholars and practitioners in the field of international taxation Online resource; title from caption (IBFD tax research platform, viewed April 16, 2020) English. United Nations model double taxation convention between developed and developing countries Congresses. Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs. Model tax convention on income and on capital Congresses. Model tax convention on income and on capital (Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs) fast Double taxation Congresses. Double taxation Treaties Congresses. Double imposition Congrès. Double imposition Traités Congrès. Double taxation Treaties fast Double taxation fast Income tax Law and legislation fast Conference papers and proceedings fast Lang, Michael, 1965- editor. https://id.oclc.org/worldcat/entity/E39PBJvCKfb4FFKdpRWXgvVpyd http://id.loc.gov/authorities/names/n92089447 Pistone, Pasquale, editor. http://id.loc.gov/authorities/names/n2001091366 Rust, Alexander, editor. http://id.loc.gov/authorities/names/n2011052931 Schuch, Josef, editor. http://id.loc.gov/authorities/names/n2006063570 Staringer, Claus, editor. http://id.loc.gov/authorities/names/no2002071737 International Bureau of Fiscal Documentation, publisher. http://id.loc.gov/authorities/names/n50074574 has work: The UN model convention and its relevance for the global tax treaty network (Text) https://id.oclc.org/worldcat/entity/E39PCGddMgDW98M4TK7cYVYVmd https://id.oclc.org/worldcat/ontology/hasWork Print version: Viennese Symposium on International Tax Law (23rd : 2016 : Wirtschaftsuniversität Wien). UN model convention and its relevance for the global tax treaty network 9789087224257 (DLC) 2017453774 (OCoLC)1010722193 WU Institute for Austrian and International Tax Law European and international tax law and policy series ; v. 7. 2451-8360 http://id.loc.gov/authorities/names/no2016016879 FWS01 ZDB-4-EBA FWS_PDA_EBA https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=1690745 Volltext CBO01 ZDB-4-EBA FWS_PDA_EBA https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=1690745 Volltext |
| spellingShingle | The UN model convention and its relevance for the global tax treaty network / WU Institute for Austrian and International Tax Law European and international tax law and policy series ; The relevance of the commentaries on the OECD and UN models for the interpretation of the UN model / Business profits, permanent establishments and associated enterprises / Independent and dependent personal services / International traffic / Passive income / Capital gains / Directors' fees and renumeration of top-level managerial officials / Pensions, students and other income / Elimination of double taxation / Dispute resolution / Exchange of information and mutual assistance in the collection of taxes / United Nations model double taxation convention between developed and developing countries Congresses. Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs. Model tax convention on income and on capital Congresses. Model tax convention on income and on capital (Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs) fast Double taxation Congresses. Double taxation Treaties Congresses. Double imposition Congrès. Double imposition Traités Congrès. Double taxation Treaties fast Double taxation fast Income tax Law and legislation fast |
| title | The UN model convention and its relevance for the global tax treaty network / |
| title_alt | United Nations model convention and its relevance for the global tax treaty network The relevance of the commentaries on the OECD and UN models for the interpretation of the UN model / Business profits, permanent establishments and associated enterprises / Independent and dependent personal services / International traffic / Passive income / Capital gains / Directors' fees and renumeration of top-level managerial officials / Pensions, students and other income / Elimination of double taxation / Dispute resolution / Exchange of information and mutual assistance in the collection of taxes / |
| title_auth | The UN model convention and its relevance for the global tax treaty network / |
| title_exact_search | The UN model convention and its relevance for the global tax treaty network / |
| title_full | The UN model convention and its relevance for the global tax treaty network / editors, Michael Lang, Pasquale Pistone, Alexander Rust, Josef Schuch, Claus Staringer |
| title_fullStr | The UN model convention and its relevance for the global tax treaty network / editors, Michael Lang, Pasquale Pistone, Alexander Rust, Josef Schuch, Claus Staringer |
| title_full_unstemmed | The UN model convention and its relevance for the global tax treaty network / editors, Michael Lang, Pasquale Pistone, Alexander Rust, Josef Schuch, Claus Staringer |
| title_short | The UN model convention and its relevance for the global tax treaty network / |
| title_sort | un model convention and its relevance for the global tax treaty network |
| topic | United Nations model double taxation convention between developed and developing countries Congresses. Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs. Model tax convention on income and on capital Congresses. Model tax convention on income and on capital (Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs) fast Double taxation Congresses. Double taxation Treaties Congresses. Double imposition Congrès. Double imposition Traités Congrès. Double taxation Treaties fast Double taxation fast Income tax Law and legislation fast |
| topic_facet | United Nations model double taxation convention between developed and developing countries Congresses. Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs. Model tax convention on income and on capital Congresses. Model tax convention on income and on capital (Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs) Double taxation Congresses. Double taxation Treaties Congresses. Double imposition Congrès. Double imposition Traités Congrès. Double taxation Treaties Double taxation Income tax Law and legislation Conference papers and proceedings |
| url | https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=1690745 |
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