8 results
Sélectionner | Date Date | Titre Titre | |||
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No. 1 | 30 Apr 1987 |
International Tax Avoidance and Evasion
The first report outlines the reasons why international tax avoidance and evasion through the use of tax havens is a concern to the tax authorities of OECD Member countries and examines measures introduced to combat such use. The second report sets... |
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No. 2 | 02 May 1987 |
Thin Capitalisation - Taxation of Entertainers, Artistes and Sportsmen
This publication brings together two reports prepared by the Committee on Fiscal Affairs; "Thin Capitalisation" and "The Taxation of Income Derived from Entertainment, Artistic and Sporting Activities", |
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No. 3 | 08 Aug 1988 |
Tax Consequences of Foreign Exchange Gains and Losses
This publication describes how enterprises are taxed on foreign exchange gains and losses resulting from currency fluctuations and analyses the consequences of differences in country practices. |
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No. 4 | 23 Dec 1992 |
Model Tax Convention: Four Related Studies
This publication, includes four recent reports of the Committee on Fiscal Affairs that have resulted in changes to the Commentary of the Model Tax Convention on Income and on Capital. |
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No. 5 | 18 Jan 1994 |
Model Tax Convention: Attribution of Income to Permanent Establishments
This publication examines the circumstances under which income is to be attributed to a permanent establishment for purposes of an income tax treaty, particularly where goods, services, or intangibles are transferred between the permanent... |
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No. 6 | 26 Aug 1999 |
The Application of the OECD Model Tax Convention to Partnerships
This report addresses the issue of the application of tax treaties to cases involving partnerships in detail and focuses on specific factual examples. |
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No. 7 | 01 Apr 2000 |
Issues Related to Article 14 of the OECD Model Tax Convention
This book recommends that Article 14 be eliminated from the OECD Model Tax Convention and describes the changes that would need to be made to the Articles and Commentary of the Model as a consequence. |
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No. 8 | 16 May 2003 |
2002 Reports Related to the OECD Model Tax Convention
This publication includes three recent reports that resulted in changes to the OECD Model Tax Convention. One covers entitlement to treaty benefits, another covers e-commerce, and the third covers issues arising under the permanent establishment article. |