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The OECD-model-convention and its update 2014 /
This book analyses the changes made by the 2014 update of the OECD Model Convention and assesses their effects on international tax planning. The OECD published the 2014 Update of the OECD Model Convention in July 2014. The OECD Committee on Fiscal Affairs and its Working Parties have been working o...
| Clasificación: | Libro Electrónico |
|---|---|
| Autor Corporativo: | |
| Otros Autores: | , , , , , |
| Formato: | Electrónico Congresos, conferencias eBook |
| Idioma: | Inglés |
| Publicado: |
[Amsterdam] : Wien :
IBFD ; Linde,
[2015]
|
| Colección: | Schriftenreihe zum internationalen Steuerrecht ;
v. 90. |
| Temas: | |
| Acceso en línea: | Texto completo |
MARC
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| 111 | 2 | |a Viennese Symposium on International Tax Law |n (21st : |d 2014 : |c Vienna, Austria) | |
| 245 | 1 | 4 | |a The OECD-model-convention and its update 2014 / |c edited by Michael Lang, Pasquale Pistone, Alexander Rust, Josef Schuch, Claus Staringer, Alfred Storck. |
| 260 | |a [Amsterdam] : |b IBFD ; |a Wien : |b Linde, |c [2015] | ||
| 300 | |a 1 online resource | ||
| 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 Series on international tax law ; |v v. 90 | |
| 504 | |a Includes bibliographical references. | ||
| 520 | 3 | |a This book analyses the changes made by the 2014 update of the OECD Model Convention and assesses their effects on international tax planning. The OECD published the 2014 Update of the OECD Model Convention in July 2014. The OECD Committee on Fiscal Affairs and its Working Parties have been working on the proposed changes to the OECD Model and the Commentary for some years. The Update in particular addresses issues regarding beneficial ownership, treatment of termination payments, changes to the exchange of information provision and questions arising in the context of emissions permits and credits. This book includes 11 chapters which analyze the changes made by the Update and assesses their effects on international tax planning. Moreover, the book offers a future outlook of the concept of permanent establishment in the context of the BEPS project. | |
| 546 | |a English. | ||
| 590 | |a eBooks on EBSCOhost |b EBSCO eBook Subscription Academic Collection - Worldwide | ||
| 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 |0 (OCoLC)fst01915485 |
| 650 | 0 | |a Double taxation |x Treaties |v Congresses. | |
| 650 | 0 | |a International business enterprises |x Taxation |x Law and legislation |v Congresses. | |
| 650 | 6 | |a Double imposition |x Traités |v Congrès. | |
| 650 | 7 | |a LAW |x Military. |2 bisacsh | |
| 650 | 7 | |a Double taxation |x Treaties. |2 fast |0 (OCoLC)fst00897120 | |
| 650 | 7 | |a International business enterprises |x Taxation |x Law and legislation. |2 fast |0 (OCoLC)fst00976847 | |
| 655 | 7 | |a Conference papers and proceedings. |2 fast |0 (OCoLC)fst01423772 | |
| 700 | 1 | |a Lang, Michael, |d 1965- |e editor. | |
| 700 | 1 | |a Pistone, Pasquale, |e editor. | |
| 700 | 1 | |a Rust, Alexander, |e editor. | |
| 700 | 1 | |a Schuch, Josef, |e editor. | |
| 700 | 1 | |a Staringer, Claus, |e editor. | |
| 700 | 1 | |a Storck, Alfred, |d 1949- |e editor. | |
| 830 | 0 | |a Schriftenreihe zum internationalen Steuerrecht ; |v v. 90. | |
| 856 | 4 | 0 | |u https://ebsco.uam.elogim.com/login.aspx?direct=true&scope=site&db=nlebk&AN=1799443 |z Texto completo |
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