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2002 Reports Related to the Oecd Model Tax Convention

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ISBN

9264099905

2002 Reports Related to the Oecd Model Tax Convention is a double taxation, treaties book by Organisation for Economic Co-operation and Development.

About this book

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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Frequently Asked Questions

What genre is 2002 Reports Related to the Oecd Model Tax Convention?+

2002 Reports Related to the Oecd Model Tax Convention is a Double taxation, Treaties, Taxation, Electronic commerce book.

What is 2002 Reports Related to the Oecd Model Tax Convention about?+

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 examine...

Who wrote 2002 Reports Related to the Oecd Model Tax Convention?+

2002 Reports Related to the Oecd Model Tax Convention was written by Organisation for Economic Co-operation and Development.