Double taxation agreements and international tax law : a manual on the OECD model double taxation convention 1977
著者
書誌事項
Double taxation agreements and international tax law : a manual on the OECD model double taxation convention 1977
Sweet & Maxwell, 1991
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注記
Includes index
内容説明・目次
内容説明
Providing a range of information on the double taxation agreement and international tax law, this book offers an outline of the history of the OECD model. The author assesses the nature and purpose of double taxation agreements and offers an interpretation of double taxation agreements.
目次
- Part 1 Introductory topics: an outline history of the OECD model
- nature and purpose of double taxation agreements
- interpretation of double taxation agreements
- domestic law and treaty law (treaty override). Part 2 The OECD model double taxation convention on income and on capital: Articles 1-30
- personal scope
- taxes covered
- general definitions
- resident
- permanent establishment
- income from immovable property
- business profits
- shipping, inland waterways transport and air transport
- associated enterprises
- dividends
- interest
- royalties
- capital gains
- independent personal services
- dependent personal services
- director's fees
- artistes and athletes
- pensions
- government service
- students
- other income
- capital
- methods for elimination of double taxation
- non-discrimination
- mutual agreement procedure
- exchange of information
- diplomatic agents and consular offices
- territorial extension
- entry into force
- termination and terminal clause.
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