Results 141 to 150 of about 55,447 (186)

The 1963 OECD Model Tax Convention: Now and Then

Intertax, 2023
This article reviews the importance of the 1963 Organization for Economic Co-operation and Development (OECD) Model Tax Convention in the development of the current international bilateral treaties network and compares its principles to those found in the US model tax convention.
Eran Lempert, Nir Fishbien
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The UN Model Tax Convention as Compared with the OECD Model Tax Convention – Current Points of Difference and Recent Developments

Asia-Pacific Tax Bulletin, 2009
This author, further to an earlier article introducing the UN Model Convention and the nature and work programme of the UN, details the main differences with the OECD Model Convention and the reason for the differences.
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An Introduction to the 2010 Update of the OECD Model Tax Convention

Bulletin for International Taxation, 2010
In this short introduction to the 2010 Update to the OECD Model Tax Convention, the author gives his views and opinions on some of the changes made to Art. 7, its Commentary and the Commentaries in general.
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The Changes Introduced by the 2014 Update to the OECD Model Tax Convention

Bulletin for International Taxation, 2014
The OECD Council approved the contents of the 2014 Update to the OECD Model Tax Convention on 15 July 2014. This article provides an overview of the changes introduced by the 2014 Update and the guidance they provide.
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The New Article 7 of the OECD Model Tax Convention: The End of the Road?

Bulletin for International Taxation, 2010
The latest version of the OECD Model Tax Convention was released in July 2010. This article first provides a brief historical background to Art. 7 and then undertakes an analysis of the content of the new Art. 7, its Commentary and the authorized OECD approach.
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Taxes covered: recent developments on Article 2 of the OECD Model Tax Convention

Michael Lang
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Understanding the OECD Model of Tax Convention: The Lesson of History

Florida Tax Review, 2022
An important recent development in international taxation is the publication of the OEEC (the forerunner of the OECD when it was a purely European organization, although representatives from the United States and Canada were also present at the discussions on tax treaties) archives on the development of tax treaties in a website http://www ...
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Avoidance of Double Non-Taxation under the OECD Model Tax Convention

Intertax, 2005
Lors A. Henie, Anna B. Scapa Passalacqua
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The Impact of the OECD and UN Model Conventions on Bilateral Tax Treaties

2012
This book provides an analysis of bilateral tax treaties concluded by thirty-seven jurisdictions from five continents and empirically ascertains the impact of the UN and OECD Model Tax Conventions on bilateral tax treaties. It therefore fills a major gap in the international tax literature, which has so far either studied the sole Model Tax Conventions
Burgers, I.J.J., Bender, T., Peters, F.G.F.   +2 more
  +8 more sources

No. 08: 2002 Reports Related to the OECD Model Tax Convention

Issues in International Taxation, 2003
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