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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...
| Clasificación: | Libro Electrónico |
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| Otros Autores: | , , , , , , |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Amsterdam :
IBFD,
[2021]
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| Colección: | WU Institute for Austrian and International Tax Law European and international tax law and policy series ;
v. 19. |
| Temas: | |
| Acceso en línea: | Texto completo |
| Sumario: | 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 1982 and 2017; The list of taxes according to article 2(3) of the OECD Model Conventions 1982 and 2017; Identical or substantially similar taxes according to article 2(4) of the OECD Model Conventions 1982 and 2017; Digital taxes and article 2 of the OECD Model Conventions 1982 and 2017; Double protection under article 2 of the OECD Model Conventions 1982 and 2017; Tax treaty application beyond the scope of article 2 of the OECD Model Conventions 1982 and 2017 (non-discrimination, mutual agreement and mutual assistance). |
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| Descripción Física: | 1 online resource (xiii, 292 pages) : illustrations |
| Bibliografía: | Includes bibliographical references. |
| ISBN: | 9789087226725 9087226721 |