Coverart for item
The Resource Model Tax Convention on Income and on Capital 2010 : Full Version

Model Tax Convention on Income and on Capital 2010 : Full Version

Label
Model Tax Convention on Income and on Capital 2010 : Full Version
Title
Model Tax Convention on Income and on Capital 2010
Title remainder
Full Version
Creator
Subject
Language
eng
Cataloging source
MiAaPQ
http://library.link/vocab/creatorName
Publishing, OECD
Dewey number
341.4844
LC call number
K4475
Literary form
non fiction
Nature of contents
dictionaries
http://library.link/vocab/subjectName
  • Capital levy -- Law and legislation -- OECD countries
  • Double taxation -- OECD countries -- Treaties
  • Double taxation -- Periodicals
  • Double taxation
  • Income tax -- Law and legislation -- OECD countries
  • Taxation
Label
Model Tax Convention on Income and on Capital 2010 : Full Version
Instantiates
Publication
Copyright
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Color
multicolored
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Contents
  • Foreword -- Table of contents -- Volume I -- Introduction -- A. Historical background -- B. Influence of the OECD Model Convention -- C. Presentation of the Model Convention -- Model convention with respect to taxes on income and capital -- Summary of the convention -- Title of the convention -- Preamble to the convention -- Chapter I. Scope of the convention -- Article 1. Persons covered -- Article 2. Taxes covered -- Chapter II. Definitions -- Article 3. General definitions -- Article 4. Resident -- Article 5. Permanent establishment -- Chapter III. Taxation of income -- Article 6. Income from immovable property -- Article 7. Business profits -- Article 8. Shipping, inland waterways transport and air transport -- Article 9. Associated enterprises -- Article 10. Dividends -- Article 11. Interest -- Article 12. Royalties -- Article 13. Capital gains -- Article 14. [deleted] -- Article 15. Income from employment -- Article 16. Directors' fees -- Article 17. Artistes and sportsmen -- Article 18. Pensions -- Article 19. Government service -- Article 20. Students -- Article 21. Other income -- Chapter IV. Taxation of capital -- Article 22. Capital -- Chapter V. Methods for elimination of double taxation -- Article 23A. Exemption method -- Article 23B. Credit method -- Chapter VI. Special provisions -- Article 24. Non-discrimination -- Article 25. Mutual agreement procedure -- Article 26. Exchange of information -- Article 27. Assistance in the collection of taxes -- Article 28. Members of diplomatic missions and consular posts -- Article 29. Territorial extension -- Chapter VII. Final provisions -- Article 30. Entry into force -- Article 31. Termination -- Commentaries on the articles of the model tax convention -- Commentary on article 1 -- Commentary on article 2 -- Commentary on article 3 -- Commentary on article 4 -- Commentary on article 5
  • Commentary on article 6 -- Commentary on article 7 -- Commentary on article 8 -- Commentary on article 9 -- Commentary on article 10 -- Commentary on article 11 -- Commentary on article 12 -- Commentary on article 13 -- Commentary on article 14 -- Commentary on article 15 -- Commentary on article 16 -- Commentary on article 17 -- Commentary on article 18 -- Commentary on article 19 -- Commentary on article 20 -- Commentary on article 21 -- Commentary on article 22 -- Commentary on articles 23 A and 23 B -- Commentary on article 24 -- Commentary on article 25 -- Commentary on article 26 -- Commentary on article 27 -- Commentary on article 28 -- Commentary on article 29 -- Commentary on articles 30 and 31 -- Non-OECD economies' position on the OECD model tax convention -- Introduction -- Positions on article 1 -- Positions on article 2 -- Positions on article 3 -- Positions on article 4 -- Positions on article 5 -- Positions on article 6 -- Positions on article 7 -- Positions on article 8 -- Positions on article 9 -- Positions on article 10 -- Positions on article 11 -- Positions on article 12 -- Positions on article 13 -- Positions on article 14 -- Positions on article 15 -- Positions on article 16 -- Positions on article 17 -- Positions on article 18 -- Positions on article 19 -- Positions on article 20 -- Positions on article 21 -- Positions on article 22 -- Positions on articles 23 A and 23 B -- Positions on article 24 -- Positions on article 25 -- Positions on article 26 -- Positions on article 28 -- Positions on article 29 -- Volume II -- Table of contents -- Previous reports related to the model tax convention -- R(1) - Transfer pricing, corresponding adjustments and the mutual agreement procedure -- Introduction -- I. The problem outlined -- II. Experience with procedures currently available for avoiding or relieving double taxation
  • III. Possibility of mandatory corresponding adjustments subject to arbitration -- IV. Possible improvements to more satisfactory use of existing arrangements for avoiding double taxation -- V. Conclusions -- Annex. Extracts from the 1977 OECD model double taxation convention on income and capital -- R(2) - The taxation of income derived from the leasing of industrial, commercial or scientific equipment -- I. Introduction -- II. General background -- III. The taxation of income derived from the leasing of ICSE under the oecd model convention and bilateral treaties -- IV. Suggestions for a revision of the 1977 OECD model -- V. Conclusions -- VI. Reservations -- Annex. Problems arising under Articles 5 and 7 of the OECD model with respect to equipment leasing -- R(3) - The taxation of income derived from the leasing of containers -- I. Introduction -- II. Economic background -- III. Rules for the taxation of income derived from the leasing of containers under the OECD model convention -- IV. Application of the OECD model convention -- V. Problems regarding articles on royalties in bilateral conventions -- VI. Conclusions -- VII. Reservations -- Notes and references -- R(4) - Thin capitalisation -- I. The problem stated -- II. Country practices -- III. Relevance of tax treaties -- IV. Practical application of arm's length principle in relation to thin capitalisation -- V. Conclusions and suggestions -- Notes and references -- R(5) - Double taxation conventions and the use of base companies -- I. The problem stated -- II. Analysis of functions and uses of a "base company" -- III. Counteracting measures in national tax laws -- IV. Implications of a convention between the state of the taxpayer and the state of the base company -- V. Implications of conventions with third states -- VI. Questions of secondary sheltering
  • VII. Combating tax avoidance and taxpayer protection -- VIII. Final remarks -- Annex I. International counteracting measures: an overview -- R(6) - Double taxation conventions and the use of conduit companies -- I. The problem stated -- II. The 1977 OECD model convention: general approach and specific provisions -- III. Bilateral treaties: problems for negotiations -- IV. Application of existing treaties -- V. Final remarks -- Annex I. Description of "conduit" situations -- Annex II. Examples of bilateral clauses -- R(7) - The taxation of income derived from entertainment, artistic and sporting activities -- Introduction -- I. The problem stated -- II. The need for information -- III. Assessment and collection of tax under domestic legislation -- IV. The interpretation and application of bilateral double taxation conventions -- V. Conclusions -- Notes and references -- Annex. Article 17 -- R(8) - Tax treaty override -- I. The problem -- II. The legal analysis of treaty override -- III. The remedies under international law in case of non-compliance by a party with its treaty obligations -- IV. Cases of national treaty override -- V. The position of the committee on fiscal affairs -- VI. Suggestions for action -- Notes and references -- Annex A. Recommendation of the council concerning tax treaty override -- R(9) - The 183 day rule: some problemsof application and interpretation -- I. Introduction -- II. The 183 day rule in the model convention -- III. Proposed changes to the commentary on article 15 -- Annex I. Countries using the "day of physical presence" method -- Annex II. Recommendation of the OECD council -- R(10) - The tax treatment of software -- I. Introduction -- II. Characteristics of software -- III. Development of software -- IV. Transfer of software -- V. Multinational enterprises and software use -- VI. Practice of member countries
  • VII. The application of the model convention -- VIII. Problems relating to software payments -- IX. Conclusions -- Appendix 1. Questionnaire on tax treatment of software -- Appendix 2. Replies to questionnaire on tax treatment of software -- Appendix 3. Proposed amendments to the commentary on the model tax convention -- R(11) - Triangular cases -- I. Introduction -- II. Outline of the problem -- III. Discussion of possible solutions -- IV. Conclusion -- V. Recommendation -- Notes -- R(12) - The tax treatment of employees' contributions to foreign pension schemes -- I. Introduction -- II. Background -- III. Existing treaties -- IV. Aim of a provision for inclusion in the commentary -- V. Form of a provision for inclusion in the commentary -- VI. Conditions of a provision for inclusion in the commentary -- VII. Other considerations -- VIII. Suggested provision -- IX. Conclusion -- Annex A. Provisions in bilateral tax conventions -- Annex B. Summary of the six provisions allowing relief for pension -- Annex C. Suggested additions to the commentary on article 18 concerning the tax treatment of contributions to foreign pension schemes -- R(13) - Attribution of income to permanent establishments -- I. Introduction -- II. Issues raised by the tax treatment of permanent establishments -- III. Conclusions and suggestions -- Annex I. XL IFA congress, New York 1986 -- Annex II. Questionnaire on the issues raised by the tax treatment of permanent establishments -- Annex III. Proposed modifications to the commentary on article 7 of the model tax convention -- R(14) - Tax sparing: a reconsideration -- Foreword -- I. Introduction -- II. The historical development of tax sparing provisions -- III. Traditional country positions on the issue of tax sparing -- IV. Tax sparing: an emerging consensus on the need for a re-evaluation
  • V. Recent trends in tax sparing provisions
Control code
UMKCLawddaEBC1019552
Dimensions
unknown
Extent
1 online resource (2134 pages)
Form of item
online
Isbn
9789264175181
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Note
UMKC Law: DDA record.
Sound
unknown sound
Specific material designation
remote
System control number
  • (MiAaPQ)EBC1019552
  • (Au-PeEL)EBL1019552
  • (CaPaEBR)ebr-1
  • (OCoLC)811504271
Label
Model Tax Convention on Income and on Capital 2010 : Full Version
Publication
Copyright
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Color
multicolored
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Contents
  • Foreword -- Table of contents -- Volume I -- Introduction -- A. Historical background -- B. Influence of the OECD Model Convention -- C. Presentation of the Model Convention -- Model convention with respect to taxes on income and capital -- Summary of the convention -- Title of the convention -- Preamble to the convention -- Chapter I. Scope of the convention -- Article 1. Persons covered -- Article 2. Taxes covered -- Chapter II. Definitions -- Article 3. General definitions -- Article 4. Resident -- Article 5. Permanent establishment -- Chapter III. Taxation of income -- Article 6. Income from immovable property -- Article 7. Business profits -- Article 8. Shipping, inland waterways transport and air transport -- Article 9. Associated enterprises -- Article 10. Dividends -- Article 11. Interest -- Article 12. Royalties -- Article 13. Capital gains -- Article 14. [deleted] -- Article 15. Income from employment -- Article 16. Directors' fees -- Article 17. Artistes and sportsmen -- Article 18. Pensions -- Article 19. Government service -- Article 20. Students -- Article 21. Other income -- Chapter IV. Taxation of capital -- Article 22. Capital -- Chapter V. Methods for elimination of double taxation -- Article 23A. Exemption method -- Article 23B. Credit method -- Chapter VI. Special provisions -- Article 24. Non-discrimination -- Article 25. Mutual agreement procedure -- Article 26. Exchange of information -- Article 27. Assistance in the collection of taxes -- Article 28. Members of diplomatic missions and consular posts -- Article 29. Territorial extension -- Chapter VII. Final provisions -- Article 30. Entry into force -- Article 31. Termination -- Commentaries on the articles of the model tax convention -- Commentary on article 1 -- Commentary on article 2 -- Commentary on article 3 -- Commentary on article 4 -- Commentary on article 5
  • Commentary on article 6 -- Commentary on article 7 -- Commentary on article 8 -- Commentary on article 9 -- Commentary on article 10 -- Commentary on article 11 -- Commentary on article 12 -- Commentary on article 13 -- Commentary on article 14 -- Commentary on article 15 -- Commentary on article 16 -- Commentary on article 17 -- Commentary on article 18 -- Commentary on article 19 -- Commentary on article 20 -- Commentary on article 21 -- Commentary on article 22 -- Commentary on articles 23 A and 23 B -- Commentary on article 24 -- Commentary on article 25 -- Commentary on article 26 -- Commentary on article 27 -- Commentary on article 28 -- Commentary on article 29 -- Commentary on articles 30 and 31 -- Non-OECD economies' position on the OECD model tax convention -- Introduction -- Positions on article 1 -- Positions on article 2 -- Positions on article 3 -- Positions on article 4 -- Positions on article 5 -- Positions on article 6 -- Positions on article 7 -- Positions on article 8 -- Positions on article 9 -- Positions on article 10 -- Positions on article 11 -- Positions on article 12 -- Positions on article 13 -- Positions on article 14 -- Positions on article 15 -- Positions on article 16 -- Positions on article 17 -- Positions on article 18 -- Positions on article 19 -- Positions on article 20 -- Positions on article 21 -- Positions on article 22 -- Positions on articles 23 A and 23 B -- Positions on article 24 -- Positions on article 25 -- Positions on article 26 -- Positions on article 28 -- Positions on article 29 -- Volume II -- Table of contents -- Previous reports related to the model tax convention -- R(1) - Transfer pricing, corresponding adjustments and the mutual agreement procedure -- Introduction -- I. The problem outlined -- II. Experience with procedures currently available for avoiding or relieving double taxation
  • III. Possibility of mandatory corresponding adjustments subject to arbitration -- IV. Possible improvements to more satisfactory use of existing arrangements for avoiding double taxation -- V. Conclusions -- Annex. Extracts from the 1977 OECD model double taxation convention on income and capital -- R(2) - The taxation of income derived from the leasing of industrial, commercial or scientific equipment -- I. Introduction -- II. General background -- III. The taxation of income derived from the leasing of ICSE under the oecd model convention and bilateral treaties -- IV. Suggestions for a revision of the 1977 OECD model -- V. Conclusions -- VI. Reservations -- Annex. Problems arising under Articles 5 and 7 of the OECD model with respect to equipment leasing -- R(3) - The taxation of income derived from the leasing of containers -- I. Introduction -- II. Economic background -- III. Rules for the taxation of income derived from the leasing of containers under the OECD model convention -- IV. Application of the OECD model convention -- V. Problems regarding articles on royalties in bilateral conventions -- VI. Conclusions -- VII. Reservations -- Notes and references -- R(4) - Thin capitalisation -- I. The problem stated -- II. Country practices -- III. Relevance of tax treaties -- IV. Practical application of arm's length principle in relation to thin capitalisation -- V. Conclusions and suggestions -- Notes and references -- R(5) - Double taxation conventions and the use of base companies -- I. The problem stated -- II. Analysis of functions and uses of a "base company" -- III. Counteracting measures in national tax laws -- IV. Implications of a convention between the state of the taxpayer and the state of the base company -- V. Implications of conventions with third states -- VI. Questions of secondary sheltering
  • VII. Combating tax avoidance and taxpayer protection -- VIII. Final remarks -- Annex I. International counteracting measures: an overview -- R(6) - Double taxation conventions and the use of conduit companies -- I. The problem stated -- II. The 1977 OECD model convention: general approach and specific provisions -- III. Bilateral treaties: problems for negotiations -- IV. Application of existing treaties -- V. Final remarks -- Annex I. Description of "conduit" situations -- Annex II. Examples of bilateral clauses -- R(7) - The taxation of income derived from entertainment, artistic and sporting activities -- Introduction -- I. The problem stated -- II. The need for information -- III. Assessment and collection of tax under domestic legislation -- IV. The interpretation and application of bilateral double taxation conventions -- V. Conclusions -- Notes and references -- Annex. Article 17 -- R(8) - Tax treaty override -- I. The problem -- II. The legal analysis of treaty override -- III. The remedies under international law in case of non-compliance by a party with its treaty obligations -- IV. Cases of national treaty override -- V. The position of the committee on fiscal affairs -- VI. Suggestions for action -- Notes and references -- Annex A. Recommendation of the council concerning tax treaty override -- R(9) - The 183 day rule: some problemsof application and interpretation -- I. Introduction -- II. The 183 day rule in the model convention -- III. Proposed changes to the commentary on article 15 -- Annex I. Countries using the "day of physical presence" method -- Annex II. Recommendation of the OECD council -- R(10) - The tax treatment of software -- I. Introduction -- II. Characteristics of software -- III. Development of software -- IV. Transfer of software -- V. Multinational enterprises and software use -- VI. Practice of member countries
  • VII. The application of the model convention -- VIII. Problems relating to software payments -- IX. Conclusions -- Appendix 1. Questionnaire on tax treatment of software -- Appendix 2. Replies to questionnaire on tax treatment of software -- Appendix 3. Proposed amendments to the commentary on the model tax convention -- R(11) - Triangular cases -- I. Introduction -- II. Outline of the problem -- III. Discussion of possible solutions -- IV. Conclusion -- V. Recommendation -- Notes -- R(12) - The tax treatment of employees' contributions to foreign pension schemes -- I. Introduction -- II. Background -- III. Existing treaties -- IV. Aim of a provision for inclusion in the commentary -- V. Form of a provision for inclusion in the commentary -- VI. Conditions of a provision for inclusion in the commentary -- VII. Other considerations -- VIII. Suggested provision -- IX. Conclusion -- Annex A. Provisions in bilateral tax conventions -- Annex B. Summary of the six provisions allowing relief for pension -- Annex C. Suggested additions to the commentary on article 18 concerning the tax treatment of contributions to foreign pension schemes -- R(13) - Attribution of income to permanent establishments -- I. Introduction -- II. Issues raised by the tax treatment of permanent establishments -- III. Conclusions and suggestions -- Annex I. XL IFA congress, New York 1986 -- Annex II. Questionnaire on the issues raised by the tax treatment of permanent establishments -- Annex III. Proposed modifications to the commentary on article 7 of the model tax convention -- R(14) - Tax sparing: a reconsideration -- Foreword -- I. Introduction -- II. The historical development of tax sparing provisions -- III. Traditional country positions on the issue of tax sparing -- IV. Tax sparing: an emerging consensus on the need for a re-evaluation
  • V. Recent trends in tax sparing provisions
Control code
UMKCLawddaEBC1019552
Dimensions
unknown
Extent
1 online resource (2134 pages)
Form of item
online
Isbn
9789264175181
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Note
UMKC Law: DDA record.
Sound
unknown sound
Specific material designation
remote
System control number
  • (MiAaPQ)EBC1019552
  • (Au-PeEL)EBL1019552
  • (CaPaEBR)ebr-1
  • (OCoLC)811504271

Library Locations

    • Leon E. Bloch Law LibraryBorrow it
      500 E. 52nd Street, Kansas City, MO, 64110, US
      39.032488 -94.581967
Processing Feedback ...