Results 161 to 170 of about 55,447 (186)

The Taxation of Capital Income in the Light of the Provisions of the OECD Model Tax Convention

2020
Vergilendirilebilir gelir unsurlarındanbiri de menkul sermaye iratlarıdır. Üretimisürecine dâhil olmaksızın, nakdi veya nakdenbelirlenebilen değer üzerinden yatırım ileelde edilen gelir, menkul sermaye iradı olarakaçıklanabilmektedir. Bu çerçevede 193 sayılıGelir Vergisi Kanunu’nda da alacak-borçilişkisinden kaynaklanan faiz alacağı, ortaklıkhakkı ...
openaire   +1 more source

The Application of the OECD Model Tax Convention to Partnerships

1999
openaire   +1 more source

The Impact of the UN and OECD Model Tax Conventions on bilateral tax treaties

2012
Lang, Michael, Pistone, Pasquale, Schuch, Josef, Staringer, Claus   +3 more
openaire   +1 more source

The OECD Convention on Mutual Administrative Assistance in Tax Matters (CMAAT)

2023
Xavier Oberson
exaly  

Interpretation of Tax Treaties in Accordance with the Commentaries on the OECD Model Tax Convention under the Vienna Convention on the Law of Treaties

2008
openaire   +2 more sources

Digital taxes and Article 2 OECD Model Convention 2017

2021
Pistone P., co-autore Ullmann A.
openaire   +2 more sources

The 2025 Update to the OECD Model Tax Convention

openaire   +1 more source

Report on "The Application of the OECD Model Tax Convention to Partnerships" and the Interpretation of Tax Treaties

European Taxation, 2000
Engelen, FA, Pötgens, FPG
openaire   +1 more source

Recent Updates to the OECD Model Tax Convention

European Taxation, 1998
openaire   +1 more source

Diverted Profits Taxes and Article 2 of the OECD Model Convention 2017

2021
Staringer, Claus, Caziero, Martha
openaire   +1 more source