Author: Organisation for Economic Co-operation and Development. Working Party No. 1 on Double TaxationPublisher:
ISBN:
Category : Double taxation
Languages : en
Pages : 22
Book Description
Final Report of the Ad Hoc Group of Experts on International Co-operation in Tax Matters on the Work of Its Eighth Meeting
Author: Organisation for Economic Co-operation and Development. Working Party No. 1 on Double TaxationPublisher:
ISBN:
Category : Double taxation
Languages : en
Pages : 22
Book Description
OECD Working Papers
Author: Special Features of the UN Model Convention
Author: Anna BinderPublisher: Linde Verlag GmbH
ISBN: 3709410401
Category : Law
Languages : en
Pages : 537
Book Description
Detailed research on the UN Model Convention’s unique features The UN Model Convention has a significant influence on international tax treaty practice and is especially used by emerging and developing countries as a starting point for treaty negotiations. Driven by the aim to achieve consistency in the international tax treaty practice, the structure and content is, to a large extent, similar in the UN Model and the OECD Model. However, whereas the OECD has historically focused its efforts on issues mainly relevant for developed countries, the UN Tax Committee has continuously attempted to specifically take into account tax treaty policies for developing countries when drafting and amending the UN Model Convention. Compared to the OECD Model Convention, the UN Model Convention aims at giving more weight to the source principle. Popular examples are the PE definition in the UN Model which provides for a lower threshold than Article 5 of the OECD Model or Article 12A on Fees for Technical Services which has been introduced with the latest amendment of the UN Model Convention 2017 and allows for a withholding tax to be levied on payments to non-residents when the payer of the fee is a resident of that contracting State irrespective of where the services are provided. Interestingly, in the discussions of the tax challenges arising from the digitalization of the economy, the OECD and the G20 are also exploring options to allocate more taxing rights to the jurisdiction of the customer and/or user, i.e., the ‘market jurisdictions’. As this has traditionally been the focus of the UN Model Convention, its unique features and developing countries’ practices could be taken into account when exploring new nexus rules that are not constrained by the physical presence requirement. This book contains the master’s theses of the full-time LL.M. program 2018-2019 for which ‘Special Features of the UN Model Convention’ has been chosen as the general topic. With this book, the authors and editors do not aim at discussing each article of the UN Model Convention but rather focus on the unique features of the UN Model Convention, which are explored in detail. This is supplemented with an evaluation of the function and relevance of the UN Tax Committee in the international tax policy discussion and with an analysis of the influences of the OECD's BEPS project on the UN Model.
Annual Report
Author: India. Ministry of FinancePublisher:
ISBN:
Category : Finance
Languages : en
Pages : 360
Book Description
United Nations Documents Index
Author: Dag Hammarskjöld LibraryPublisher:
ISBN:
Category :
Languages : en
Pages : 388
Book Description
International Cooperation in Tax Matters
Author: United Nations. Ad Hoc Group of Experts on International Co-operation in Tax MattersPublisher:
ISBN:
Category : Law
Languages : en
Pages : 132
Book Description
Report of the Ad Hoc Group of Experts on International Cooperation in Tax Matters on the work of its eighth meeting which was held from 15 to 19 December 1997 in Geneva, including selected papers presented at the meeting.
Implementing the Tax Transparency Standards A Handbook for Assessors and Jurisdictions, Second Edition
Author: OECDPublisher: OECD Publishing
ISBN: 9789264107236
Category :
Languages : en
Pages : 228
Book Description
This handbook provides guidance for the assessment teams and the reviewed jurisdictions that are participating in the Global Forum on Transparency and Exchange of Information for Tax Purposes (the “Global Forum”) peer reviews and non-member reviews.
United Nations Documents Index
Author: Publisher: United Nations Publications
ISBN: 9789211008869
Category : Political Science
Languages : en
Pages : 388
Book Description
The United Nations Documents Index covers documents and publications issued by United Nations offices worldwide. The publication indexes a wide variety of documentation such as major reports and studies, resolutions and decisions, draft resolutions and meeting records, including documents of restricted distribution. The information in this publication is arranged in the following nine sections: documents and publications; official records; sales publications; United Nations maps included in UN documents; United Nations sheet maps; United Nations document series symbols; author index; title index and subject index.
Yearbook of the United Nations
Author: United NationsPublisher:
ISBN:
Category : International agencies
Languages : en
Pages : 1468
Book Description
Addressing Base Erosion and Profit Shifting
Author: OECDPublisher: OECD Publishing
ISBN: 9264192743
Category :
Languages : en
Pages : 91
Book Description
This report presents studies and data available regarding the existence and magnitude of base erosion and profit shifting (BEPS), and contains an overview of global developments that have an impact on corporate tax matters.