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Income from Inactivity under Article 15 of the OECD Model Tax Convention – Part 2
Bulletin for International Taxation, 2009In Part 2 of this article, the author continues the examination of the topic of the taxation of income from inactivity under Art. 15 of the OECD Model Tax Convention by considering stand-by fees, severance payments and sign-on fees. Compensation for the cancellation of an employment, sickness benefits and disability allowances and income derived from ...
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The Changes Introduced by the 2014 Update to the OECD Model Tax Convention
Bulletin for International Taxation, 2014The 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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Tax Treatment of Team Performances under Art. 17 of the OECD Model Convention
World Tax Journal, 2010This article discusses the tax treatment of entertainment and sports team performances under Art. 17 of the OECD Model. A comprehensive description of tax implications of earning foreign income is provided for team members and teams. For the purposes of the analysis, team members have been divided into performing and non-performing employees, and ...
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Double Tax Treaties: Practical Problems in Article 8 of the OECD Model Convention
2014Article 8 of the OECD Model Convention is a special provision in the Model Convention. It prevails over the permanent establishment principle of Article 7 and deals with the taxation of profits from the operation of ships in international traffic.
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The biofilm life cycle: expanding the conceptual model of biofilm formation
Nature Reviews Microbiology, 2022Karin Sauer +2 more
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Chapter 8: Digital Taxes and Article 2 OECD Model Convention 2017
2021P. Pistone, A. Ullmann
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Chapter 7: Diverted Profits Taxes and Article 2 OECD Model Convention 2017
2021C. Staringer, M. Caziero
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Digital taxes and Article 2 OECD Model Convention 2017
2021Pistone P., co-autore Ullmann A.
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Machine learning methods to model multicellular complexity and tissue specificity
Nature Reviews Materials, 2021Aaron K Wong, Olga G Troyanskaya
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Avoidance of Double Non-Taxation under the OECD Model Tax Convention
Intertax, 2005Lors A. Henie, Anna B. Scapa Passalacqua
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