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Model Tax Convention On Income And On Capital(1st Edition)

Authors:

Oecd Organisation For Economic Co Operation And Development

model tax convention on income and on capital 1st edition oecd organisation for economic co operation and

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Book details

ISBN: 9264137351, 978-9264137356

Book publisher: Organization for Economic

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Book Summary: A Text That Serves As A Model For Countries To Use When Making Agreements With Each Other Concerning Double Taxation. This Edition Includes New Or Changed Provisions Concerning Employee Contributions To Foreign Pension Plans, Software Payments, Triangular Cases, Income From The Leasing Of Equipment, Income From The Hiring Out Of Labor, Certain Income Of Entertainers, Artists, And Sportsmen, Thin Capitalization, Use Of Tax Havens, And Problems Associated With The 183 Day Rule. Extensive Commentaries Are Included. Updates Will Be Published Periodically.

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