Results 191 to 200 of about 604 (239)

Response to: OECD Discussion Draft 'Clarification of the Meaning of "Beneficial Owner" in the OECD Model Tax Convention'

, 2011
Avery Jones, J., Vann, R., Wheeler, J.
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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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Tax Treatment of Team Performances under Art. 17 of the OECD Model Convention

World Tax Journal, 2010
This 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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Article 3(2) of the OECD Model Tax Convention and the Scope of Domestic Law

Bulletin for International Taxation, 2012
This article is the sixth of a series of articles that will feature the sessions to be presented at the 66th Congress of the International Fiscal Association (IFA), to be held in Boston September 30 through October 4. Readers who wish to register may do so at www.ifaboston2012.com or at the IFA USA Branch website www.ifausa.org (click on the IFA 2012 ...
A. Gunn, F. Engelen
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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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No. 08: 2002 Reports Related to the OECD Model Tax Convention

Issues in International Taxation, 2003
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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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