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
MARC
| LEADER | 00000cam a2200000 i 4500 | ||
|---|---|---|---|
| 001 | ZDB-4-EBA-on1150919765 | ||
| 003 | OCoLC | ||
| 005 | 20241004212047.0 | ||
| 006 | m o d | ||
| 007 | cr ||||||||||| | ||
| 008 | 200416s2017 ne a ob 100 0 eng d | ||
| 040 | |a UCILW |b eng |e rda |e pn |c UCILW |d EBLCP |d OCL |d N$T |d OCLCO |d OCLCQ |d OCLCO |d K6U |d OCLCQ |d OCLCO |d OCLCL | ||
| 019 | |a 1228907229 | ||
| 020 | |a 9789087224264 |q (eBook) | ||
| 020 | |a 9087224265 |q (eBook) | ||
| 020 | |z 9789087224257 |q (paperback) | ||
| 020 | |z 9087224257 |q (paperback) | ||
| 035 | |a (OCoLC)1150919765 |z (OCoLC)1228907229 | ||
| 050 | 4 | |a K4474.8 | |
| 082 | 7 | |a 343.04 | |
| 049 | |a MAIN | ||
| 111 | 2 | |a Viennese Symposium on International Tax Law |n (23rd : |d 2016 : |c Wirtschaftsuniversität Wien) |0 http://id.loc.gov/authorities/names/n2018070305 | |
| 245 | 1 | 4 | |a The UN model convention and its relevance for the global tax treaty network / |c editors, Michael Lang, Pasquale Pistone, Alexander Rust, Josef Schuch, Claus Staringer |
| 246 | 3 | |a United Nations model convention and its relevance for the global tax treaty network | |
| 264 | 1 | |a Amsterdam, The Netherlands : |b IBFD Publications, |c [2017] | |
| 300 | |a 1 online resource : |b illustrations | ||
| 336 | |a text |b txt |2 rdacontent | ||
| 337 | |a computer |b c |2 rdamedia | ||
| 338 | |a online resource |b cr |2 rdacarrier | ||
| 490 | 1 | |a WU - tax law and policy series ; |v vol. 7 | |
| 504 | |a Includes bibliographical references | ||
| 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 | |
| 710 | 2 | |a International Bureau of Fiscal Documentation, |e publisher. |0 http://id.loc.gov/authorities/names/n50074574 | |
| 758 | |i has work: |a The UN model convention and its relevance for the global tax treaty network (Text) |1 https://id.oclc.org/worldcat/entity/E39PCGddMgDW98M4TK7cYVYVmd |4 https://id.oclc.org/worldcat/ontology/hasWork | ||
| 776 | 0 | 8 | |i Print version: |a Viennese Symposium on International Tax Law (23rd : 2016 : Wirtschaftsuniversität Wien). |t UN model convention and its relevance for the global tax treaty network |z 9789087224257 |w (DLC) 2017453774 |w (OCoLC)1010722193 |
| 830 | 0 | |a WU Institute for Austrian and International Tax Law European and international tax law and policy series ; |v v. 7. |x 2451-8360 |0 http://id.loc.gov/authorities/names/no2016016879 | |
| 856 | 4 | 0 | |l FWS01 |p ZDB-4-EBA |q FWS_PDA_EBA |u https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=1690745 |3 Volltext |
| 938 | |a ProQuest Ebook Central |b EBLB |n EBL6176449 | ||
| 938 | |a EBSCOhost |b EBSC |n 1690745 | ||
| 994 | |a 92 |b GEBAY | ||
| 912 | |a ZDB-4-EBA | ||
| 049 | |a DE-863 | ||
Datensatz im Suchindex
| DE-BY-FWS_katkey | ZDB-4-EBA-on1150919765 |
|---|---|
| _version_ | 1816882515594444800 |
| adam_text | |
| any_adam_object | |
| author2 | Lang, Michael, 1965- Pistone, Pasquale Rust, Alexander Schuch, Josef Staringer, Claus |
| author2_role | edt edt edt edt edt |
| author2_variant | m l ml p p pp a r ar j s js c s cs |
| author_GND | http://id.loc.gov/authorities/names/n92089447 http://id.loc.gov/authorities/names/n2001091366 http://id.loc.gov/authorities/names/n2011052931 http://id.loc.gov/authorities/names/n2006063570 http://id.loc.gov/authorities/names/no2002071737 |
| 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 |
| author_corporate | Viennese Symposium on International Tax Law Wirtschaftsuniversität Wien |
| author_corporate_role | |
| author_facet | Lang, Michael, 1965- Pistone, Pasquale Rust, Alexander Schuch, Josef Staringer, Claus Viennese Symposium on International Tax Law Wirtschaftsuniversität Wien |
| author_sort | Viennese Symposium on International Tax Law Wirtschaftsuniversität Wien |
| building | Verbundindex |
| bvnumber | localFWS |
| callnumber-first | K - Law |
| callnumber-label | K4474 |
| callnumber-raw | K4474.8 |
| callnumber-search | K4474.8 |
| callnumber-sort | K 44474.8 |
| callnumber-subject | K - General Law |
| collection | ZDB-4-EBA |
| 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 |
| dewey-full | 343.04 |
| dewey-hundreds | 300 - Social sciences |
| dewey-ones | 343 - Military, tax, trade & industrial law |
| dewey-raw | 343.04 |
| dewey-search | 343.04 |
| dewey-sort | 3343.04 |
| dewey-tens | 340 - Law |
| discipline | Rechtswissenschaft |
| format | Electronic Conference Proceeding eBook |
| fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>05687cam a2200673 i 4500</leader><controlfield tag="001">ZDB-4-EBA-on1150919765</controlfield><controlfield tag="003">OCoLC</controlfield><controlfield tag="005">20241004212047.0</controlfield><controlfield tag="006">m o d </controlfield><controlfield tag="007">cr |||||||||||</controlfield><controlfield tag="008">200416s2017 ne a ob 100 0 eng d</controlfield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">UCILW</subfield><subfield code="b">eng</subfield><subfield code="e">rda</subfield><subfield code="e">pn</subfield><subfield code="c">UCILW</subfield><subfield code="d">EBLCP</subfield><subfield code="d">OCL</subfield><subfield code="d">N$T</subfield><subfield code="d">OCLCO</subfield><subfield code="d">OCLCQ</subfield><subfield code="d">OCLCO</subfield><subfield code="d">K6U</subfield><subfield code="d">OCLCQ</subfield><subfield code="d">OCLCO</subfield><subfield code="d">OCLCL</subfield></datafield><datafield tag="019" ind1=" " ind2=" "><subfield code="a">1228907229</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">9789087224264</subfield><subfield code="q">(eBook)</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">9087224265</subfield><subfield code="q">(eBook)</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="z">9789087224257</subfield><subfield code="q">(paperback)</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="z">9087224257</subfield><subfield code="q">(paperback)</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)1150919765</subfield><subfield code="z">(OCoLC)1228907229</subfield></datafield><datafield tag="050" ind1=" " ind2="4"><subfield code="a">K4474.8</subfield></datafield><datafield tag="082" ind1="7" ind2=" "><subfield code="a">343.04</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">MAIN</subfield></datafield><datafield tag="111" ind1="2" ind2=" "><subfield code="a">Viennese Symposium on International Tax Law</subfield><subfield code="n">(23rd :</subfield><subfield code="d">2016 :</subfield><subfield code="c">Wirtschaftsuniversität Wien)</subfield><subfield code="0">http://id.loc.gov/authorities/names/n2018070305</subfield></datafield><datafield tag="245" ind1="1" ind2="4"><subfield code="a">The UN model convention and its relevance for the global tax treaty network /</subfield><subfield code="c">editors, Michael Lang, Pasquale Pistone, Alexander Rust, Josef Schuch, Claus Staringer</subfield></datafield><datafield tag="246" ind1="3" ind2=" "><subfield code="a">United Nations model convention and its relevance for the global tax treaty network</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">Amsterdam, The Netherlands :</subfield><subfield code="b">IBFD Publications,</subfield><subfield code="c">[2017]</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">1 online resource :</subfield><subfield code="b">illustrations</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="a">text</subfield><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="a">computer</subfield><subfield code="b">c</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="a">online resource</subfield><subfield code="b">cr</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="490" ind1="1" ind2=" "><subfield code="a">WU - tax law and policy series ;</subfield><subfield code="v">vol. 7</subfield></datafield><datafield tag="504" ind1=" " ind2=" "><subfield code="a">Includes bibliographical references</subfield></datafield><datafield tag="505" ind1="0" ind2="0"><subfield code="t">The relevance of the commentaries on the OECD and UN models for the interpretation of the UN model /</subfield><subfield code="r">David Orzechowski --</subfield><subfield code="t">Business profits, permanent establishments and associated enterprises /</subfield><subfield code="r">Raffaele Petruzzi and Viktoria Wöhrer --</subfield><subfield code="t">Independent and dependent personal services /</subfield><subfield code="r">Benjamin Walker and Alexander Rust --</subfield><subfield code="t">International traffic /</subfield><subfield code="r">Claus Staringer and Matthias Mayer --</subfield><subfield code="t">Passive income /</subfield><subfield code="r">Anna Binder and Selina Siller --</subfield><subfield code="t">Capital gains /</subfield><subfield code="r">Peter Bräumann and Michael Tumpel --</subfield><subfield code="t">Directors' fees and renumeration of top-level managerial officials /</subfield><subfield code="r">Patrick Orlet and Josef Schuch --</subfield><subfield code="t">Pensions, students and other income /</subfield><subfield code="r">Eline Huisman and Nadine Oberbauer --</subfield><subfield code="t">Elimination of double taxation /</subfield><subfield code="r">Rita Julien --</subfield><subfield code="t">Dispute resolution /</subfield><subfield code="r">Laura Turcan --</subfield><subfield code="t">Exchange of information and mutual assistance in the collection of taxes /</subfield><subfield code="r">Pasquale Pistone and Pedro Guilherme Lindenberg Schoueri</subfield></datafield><datafield tag="520" ind1="8" ind2=" "><subfield code="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</subfield></datafield><datafield tag="588" ind1="0" ind2=" "><subfield code="a">Online resource; title from caption (IBFD tax research platform, viewed April 16, 2020)</subfield></datafield><datafield tag="546" ind1=" " ind2=" "><subfield code="a">English.</subfield></datafield><datafield tag="630" ind1="0" ind2="0"><subfield code="a">United Nations model double taxation convention between developed and developing countries</subfield><subfield code="v">Congresses.</subfield></datafield><datafield tag="610" ind1="2" ind2="0"><subfield code="a">Organisation for Economic Co-operation and Development.</subfield><subfield code="b">Committee on Fiscal Affairs.</subfield><subfield code="t">Model tax convention on income and on capital</subfield><subfield code="v">Congresses.</subfield></datafield><datafield tag="630" ind1="0" ind2="7"><subfield code="a">Model tax convention on income and on capital (Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs)</subfield><subfield code="2">fast</subfield></datafield><datafield tag="650" ind1=" " ind2="0"><subfield code="a">Double taxation</subfield><subfield code="v">Congresses.</subfield></datafield><datafield tag="650" ind1=" " ind2="0"><subfield code="a">Double taxation</subfield><subfield code="x">Treaties</subfield><subfield code="v">Congresses.</subfield></datafield><datafield tag="650" ind1=" " ind2="6"><subfield code="a">Double imposition</subfield><subfield code="v">Congrès.</subfield></datafield><datafield tag="650" ind1=" " ind2="6"><subfield code="a">Double imposition</subfield><subfield code="x">Traités</subfield><subfield code="v">Congrès.</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">Double taxation</subfield><subfield code="x">Treaties</subfield><subfield code="2">fast</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">Double taxation</subfield><subfield code="2">fast</subfield></datafield><datafield tag="650" ind1=" " ind2="7"><subfield code="a">Income tax</subfield><subfield code="x">Law and legislation</subfield><subfield code="2">fast</subfield></datafield><datafield tag="655" ind1=" " ind2="7"><subfield code="a">Conference papers and proceedings</subfield><subfield code="2">fast</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Lang, Michael,</subfield><subfield code="d">1965-</subfield><subfield code="e">editor.</subfield><subfield code="1">https://id.oclc.org/worldcat/entity/E39PBJvCKfb4FFKdpRWXgvVpyd</subfield><subfield code="0">http://id.loc.gov/authorities/names/n92089447</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Pistone, Pasquale,</subfield><subfield code="e">editor.</subfield><subfield code="0">http://id.loc.gov/authorities/names/n2001091366</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Rust, Alexander,</subfield><subfield code="e">editor.</subfield><subfield code="0">http://id.loc.gov/authorities/names/n2011052931</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Schuch, Josef,</subfield><subfield code="e">editor.</subfield><subfield code="0">http://id.loc.gov/authorities/names/n2006063570</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Staringer, Claus,</subfield><subfield code="e">editor.</subfield><subfield code="0">http://id.loc.gov/authorities/names/no2002071737</subfield></datafield><datafield tag="710" ind1="2" ind2=" "><subfield code="a">International Bureau of Fiscal Documentation,</subfield><subfield code="e">publisher.</subfield><subfield code="0">http://id.loc.gov/authorities/names/n50074574</subfield></datafield><datafield tag="758" ind1=" " ind2=" "><subfield code="i">has work:</subfield><subfield code="a">The UN model convention and its relevance for the global tax treaty network (Text)</subfield><subfield code="1">https://id.oclc.org/worldcat/entity/E39PCGddMgDW98M4TK7cYVYVmd</subfield><subfield code="4">https://id.oclc.org/worldcat/ontology/hasWork</subfield></datafield><datafield tag="776" ind1="0" ind2="8"><subfield code="i">Print version:</subfield><subfield code="a">Viennese Symposium on International Tax Law (23rd : 2016 : Wirtschaftsuniversität Wien).</subfield><subfield code="t">UN model convention and its relevance for the global tax treaty network</subfield><subfield code="z">9789087224257</subfield><subfield code="w">(DLC) 2017453774</subfield><subfield code="w">(OCoLC)1010722193</subfield></datafield><datafield tag="830" ind1=" " ind2="0"><subfield code="a">WU Institute for Austrian and International Tax Law European and international tax law and policy series ;</subfield><subfield code="v">v. 7.</subfield><subfield code="x">2451-8360</subfield><subfield code="0">http://id.loc.gov/authorities/names/no2016016879</subfield></datafield><datafield tag="856" ind1="4" ind2="0"><subfield code="l">FWS01</subfield><subfield code="p">ZDB-4-EBA</subfield><subfield code="q">FWS_PDA_EBA</subfield><subfield code="u">https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&AN=1690745</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="938" ind1=" " ind2=" "><subfield code="a">ProQuest Ebook Central</subfield><subfield code="b">EBLB</subfield><subfield code="n">EBL6176449</subfield></datafield><datafield tag="938" ind1=" " ind2=" "><subfield code="a">EBSCOhost</subfield><subfield code="b">EBSC</subfield><subfield code="n">1690745</subfield></datafield><datafield tag="994" ind1=" " ind2=" "><subfield code="a">92</subfield><subfield code="b">GEBAY</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ZDB-4-EBA</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-863</subfield></datafield></record></collection> |
| genre | Conference papers and proceedings fast |
| genre_facet | Conference papers and proceedings |
| id | ZDB-4-EBA-on1150919765 |
| illustrated | Illustrated |
| indexdate | 2024-11-27T13:29:50Z |
| institution | BVB |
| institution_GND | http://id.loc.gov/authorities/names/n2018070305 http://id.loc.gov/authorities/names/n50074574 |
| isbn | 9789087224264 9087224265 |
| language | English |
| oclc_num | 1150919765 |
| open_access_boolean | |
| owner | MAIN DE-863 DE-BY-FWS |
| owner_facet | MAIN DE-863 DE-BY-FWS |
| physical | 1 online resource : illustrations |
| psigel | ZDB-4-EBA |
| publishDate | 2017 |
| publishDateSearch | 2017 |
| publishDateSort | 2017 |
| publisher | IBFD Publications, |
| record_format | marc |
| 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 |
| 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 |
| work_keys_str_mv | AT viennesesymposiumoninternationaltaxlawwirtschaftsuniversitatwien theunmodelconventionanditsrelevancefortheglobaltaxtreatynetwork AT langmichael theunmodelconventionanditsrelevancefortheglobaltaxtreatynetwork AT pistonepasquale theunmodelconventionanditsrelevancefortheglobaltaxtreatynetwork AT rustalexander theunmodelconventionanditsrelevancefortheglobaltaxtreatynetwork AT schuchjosef theunmodelconventionanditsrelevancefortheglobaltaxtreatynetwork AT staringerclaus theunmodelconventionanditsrelevancefortheglobaltaxtreatynetwork AT internationalbureauoffiscaldocumentation theunmodelconventionanditsrelevancefortheglobaltaxtreatynetwork AT viennesesymposiumoninternationaltaxlawwirtschaftsuniversitatwien unitednationsmodelconventionanditsrelevancefortheglobaltaxtreatynetwork AT langmichael unitednationsmodelconventionanditsrelevancefortheglobaltaxtreatynetwork AT pistonepasquale unitednationsmodelconventionanditsrelevancefortheglobaltaxtreatynetwork AT rustalexander unitednationsmodelconventionanditsrelevancefortheglobaltaxtreatynetwork AT schuchjosef unitednationsmodelconventionanditsrelevancefortheglobaltaxtreatynetwork AT staringerclaus unitednationsmodelconventionanditsrelevancefortheglobaltaxtreatynetwork AT internationalbureauoffiscaldocumentation unitednationsmodelconventionanditsrelevancefortheglobaltaxtreatynetwork AT viennesesymposiumoninternationaltaxlawwirtschaftsuniversitatwien unmodelconventionanditsrelevancefortheglobaltaxtreatynetwork AT langmichael unmodelconventionanditsrelevancefortheglobaltaxtreatynetwork AT pistonepasquale unmodelconventionanditsrelevancefortheglobaltaxtreatynetwork AT rustalexander unmodelconventionanditsrelevancefortheglobaltaxtreatynetwork AT schuchjosef unmodelconventionanditsrelevancefortheglobaltaxtreatynetwork AT staringerclaus unmodelconventionanditsrelevancefortheglobaltaxtreatynetwork AT internationalbureauoffiscaldocumentation unmodelconventionanditsrelevancefortheglobaltaxtreatynetwork |