U.S. Tax Treaties
Author: United States. Internal Revenue Service
Publisher:
Published: 1990
Total Pages: 28
ISBN-13:
DOWNLOAD EBOOK →Author: United States. Internal Revenue Service
Publisher:
Published: 1990
Total Pages: 28
ISBN-13:
DOWNLOAD EBOOK →Author: OECD
Publisher: OECD Publishing
Published: 2019-04-25
Total Pages: 2624
ISBN-13: 9264306994
DOWNLOAD EBOOK →This publication is the tenth edition of the full version of the OECD Model Tax Convention on Income and on Capital. This full version contains the full text of the Model Tax Convention as it read on 21 November 2017, including the Articles, Commentaries, non-member economies’ positions, ...
Author: OECD
Publisher: OECD Publishing
Published: 2017-12-18
Total Pages: 658
ISBN-13: 9264287957
DOWNLOAD EBOOK →This is the tenth edition of the condensed version of the "OECD Model Tax Convention on Income and on Capital". It contains the full text of the "Model Tax Convention on Income and Capital" as it read on 21 November 2017, but without the historical notes and the background reports included...
Author: Kees van Raad
Publisher: Springer
Published: 2013-06-29
Total Pages: 89
ISBN-13: 9401744386
DOWNLOAD EBOOK →In this booklet a comparative survey is offered offour model income tax conventions: the OECD drafts of 1963 and 1977, the United Nations Model of 1980 and the proposed United States Treasury's model of 1981. In order to facilitate the compari son, the text of the 1977 OECD draft is used as reference. Additions and alternatives in any of the other models to this 1977 OECD text are italicized. Omissions from the 1977 OECD model in the other drafts are indicated either by a blank space (where an entire paragraph has been suppressed) or by brackets [] ( in case of smaller omissions). The Hague, May 1983 Kees van Raad OECD 1963 OECD 1977 OECD DRAFT DOUBLE TAXA OECD MODEL DOUBLE TAXA TION CONVENTION ON INCOME TION CONVENTION ON INCOME AND CAPITAL AND CAPITAL 1963 1977 TITLE[] TITLE OF THE CONVENTION Convention between (State A) and (State Convention between (State A) and (State B) for the avoidance of double taxation B) for the avoidance of double taxation with respect to taxes on income and on with respect to taxes on income and m capital capital 1 PREAMBLE OF THE CONVENTION CHAPTER I CHAPTER I SCOPE OF THE CONVENTION SCOPE OF THE CONVENTION Article 1 Article 1 PERSONAL SCOPE PERSONAL SCOPE This Convention shall apply to persons This Convention shall apply to persons who are residents of one or both of the who are residents of one or both of the Contracting States. Contracting States.
Author: Michael Lang
Publisher:
Published: 2008
Total Pages: 0
ISBN-13: 9789041127631
DOWNLOAD EBOOK →The book analyses the allocation rules of the OECD Model Tax Convention and its equivalents in bilateral tax treaties. The contributors examine the justification for these rules - as well as their scope - and highlight the most relevant interpretation and attendant application problems. In addition they suggest how such rules should be modified and examine possible alternatives.
Author: United States. Congress. Joint Committee on Internal Revenue Taxation
Publisher:
Published: 1962
Total Pages: 1532
ISBN-13:
DOWNLOAD EBOOK →Author: OECD
Publisher: OECD Publishing
Published: 2015-10-30
Total Pages: 2289
ISBN-13: 9264239081
DOWNLOAD EBOOK →This publication is the ninth edition of the full version of the OECD Model Tax Convention on Income and on Capital. This full version contains the full text of the Model Tax Convention on Income and on Capital as it read on 15 July 2014.
Author: Richard L. Doernberg
Publisher:
Published: 1999
Total Pages: 444
ISBN-13:
DOWNLOAD EBOOK →Text originally prepared for a class. Includes course outline, assignments and supporting materials.