Issues Related to Article 14 of the OECD Model Tax Convention [electronic resource] / Organisation f...
Issues Related to Article 14 of the OECD Model Tax Convention [electronic resource] / Organisation f...
Issues Related to Article 14 of the OECD Model Tax Convention [electronic resource] / Organisation for Economic Co-operation and Development
About this item
Full title
Author / Creator
Publisher
Paris : OECD Publishing, 2000.
Alternative title
Date
2000.
Record Identifier
MMS ID
Language
English
Formats
Physical Description
Physical content
1 online resource (48 pages)
Content type
text
Media type
computer
Carrier type
online resource
Contents
Intro -- CONTENTS -- Introduction -- I. The elimination of Article 14 -- II. Which activities fall within Article 14? -- III. Which entities fall within Article 14? -- IV. What are the practical differences concerning taxation under Articles 7 and 14? -- a) Are there differences between the concepts...
Publication information
Publisher
Paris : OECD Publishing, 2000.
Date Published
2000.
Subjects
More information
Scope and Contents
Summary
The taxation of professional services and other activities of an independent character under Article 14 of the OECD Model Tax Convention is problematic. For example, what activities and entities fall within Article 14 as opposed to the business profits Article (Article 7)? Is the distinction between those activities and entities satisfactory and ea...
Alternative Titles
Full title
Issues Related to Article 14 of the OECD Model Tax Convention [electronic resource] / Organisation for Economic Co-operation and Development
Variant title
BOOK
Authors, Artists and Contributors
Author / Creator
Notes
General note
Issues in International Taxation, 19900368 ; no.7
Language note
English
Issued As
Issues in International Taxation (CKB)2590000000002880
Identifiers
Primary Identifiers
Record Identifier
74VK3laWvrzy
Permalink
https://devfeature-collection.sl.nsw.gov.au/record/74VK3laWvrzy
Other Identifiers
ISBN
92-64-18123-7
1-280-02983-8
DDC
330
MMS ID
991023942576002626
