The Application of the OECD Model Tax Convention to Partnerships [electronic resource] / Organisatio...
The Application of the OECD Model Tax Convention to Partnerships [electronic resource] / Organisatio...
The Application of the OECD Model Tax Convention to Partnerships [electronic resource] / Organisation for Economic Co-operation and Development
About this item
Full title
Author / Creator
Publisher
Paris : OECD Publishing, 1999.
Alternative title
Date
1999.
Record Identifier
MMS ID
Language
English
Formats
Physical Description
Physical content
1 online resource (132 pages) illustrations
Content type
text
Media type
computer
Carrier type
online resource
Contents
I. Introduction -- I.1 Background -- I.2 Organization of the Report -- II. Application of Tax Conventions by the State of Source -- -II.1 Preliminary Remarks on the Tax Treatment of Foreign Entities -- II.2 Differences that Affect the Tax Treatment of Partnerships -- II.3 When is a Partnership Entit...
Publication information
Publisher
Paris : OECD Publishing, 1999.
Date Published
1999.
Subjects
More information
Scope and Contents
Summary
The application of tax treaties to cases involving partnerships raises a number of complex issues. When is a partnership entitled to the benefits of a tax convention? What happens when the residence and source States apply different articles of the Convention on the basis of differences in their domestic law? How can the problems arising from confl...
Alternative Titles
Full title
The Application of the OECD Model Tax Convention to Partnerships [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.6
Bibliographic Level Mode of Issuance: Monograph
Language note
English
Issued As
Issues in International Taxation (CKB)2590000000002880
Identifiers
Primary Identifiers
Record Identifier
74VK3laXMyGA
Permalink
https://devfeature-collection.sl.nsw.gov.au/record/74VK3laXMyGA
Other Identifiers
ISBN
92-64-17331-5
9789264173316 (PDF)
DDC
330
MMS ID
991023942564702626
