An edition of 2002 Reports Related to the Oecd Model Tax Convention
(2003)
2002 Reports Related to the Oecd Model Tax Convention
Issues in International Taxation
by Organisation for Economic Co-operation a...
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This publication includes three recent reports of the Committee on Fiscal Affairs that resulted in changes to the OECD Model Tax Convention on Income and Capital. The first considers how to address situations where it would seem inappropriate to grant the benefits of tax treaties. The second examines the characterization of various types of electronic commerce payments under tax conventions. The third provides background for changes made to the Commentary on Article 5.
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| Edition | Availability |
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1
2002 Reports Related to the Oecd Model Tax Convention: Issues in International Taxation
May 2003, Not Avail
Paperback
in English
9264099905 9789264099906
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2
2002 reports related to the OECD Model Tax Convention.
2003, Organisation for Economic Co-operation and Development
in English
9264099905 9789264099906
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