Taxes covered under Article 2 of the OECD Model : the scope of tax treaties in a dynamic global environment of newly created taxes /

This book aims to explore the relationship between the OECD Model Conventions 1982 and 2017. Therefore, it analyses crucial areas concerning article 2 of the OECD Model Conventions 1982 and 2017. The topics include: The notion of 'tax' according to article 2 of the OECD Model Conventions 1...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Otros Autores: Kofler, Georg, 1977- (Editor ), Lang, Michael, 1965- (Editor ), Pistone, Pasquale (Editor ), Rust, Alexander (Editor ), Schuch, Josef (Editor ), Spies, Karoline, 1986- (Editor ), Staringer, Claus (Editor )
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Amsterdam : IBFD, [2021]
Colección:WU Institute for Austrian and International Tax Law European and international tax law and policy series ; v. 19.
Temas:
Double taxation > OECD countries.
Income tax > Law and legislation > OECD countries.
Capital levy > Law and legislation > OECD countries.
Double imposition > Pays de l'Organisation de coopération et de développement économiques.
Capital levy > Law and legislation
Double taxation
Income tax > Law and legislation
OECD countries
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