Model tax convention : four related studies.
Four reports of the OECD that have resulted in changes to the Commentary of the Model Tax Convention on Income and on Capital. The studies deal with the computation of the 183-day rule of sub-paragraph 2b) of Article 15 of the Model, the application of tax conventions to "triangular cases"...
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| Format: | Ebook |
| Language: | English |
| Published: |
Paris :
Organisation for Economic Co-operation and Development,
1992.
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| Series: | Issues in international taxation ;
no. 4. |
| Subjects: | |
| Online Access: | OECD |
| Summary: | Four reports of the OECD that have resulted in changes to the Commentary of the Model Tax Convention on Income and on Capital. The studies deal with the computation of the 183-day rule of sub-paragraph 2b) of Article 15 of the Model, the application of tax conventions to "triangular cases", the tax treatment of software payments and the tax treatment of employees' contributions to foreign pension schemes. |
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| Physical Description: | 1 online resource (101 pages). |
| ISBN: | 9264138013 9789264138018 9264537600 9789264537606 |
| DOI: | 10.1787/g2ghgc10-en |