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Your search keyword '"Model Convention on Double Taxation, 1977"' showing total 13 results
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13 results on '"Model Convention on Double Taxation, 1977"'

1. The attribution of profits to a permanent establishment: issues and recommendations

Author

Bennett, Mary C. and Dunahoo, Carol A.

Subjects
United States -- Tax policy, International business enterprises -- Taxation, Tax policy -- Analysis, Tax administration and procedure -- Management, Profit -- Management, Company business management, Banking, finance and accounting industries, Business, Business, international, Law, Model Convention on Double Taxation, 1977, Organisation for Economic Co-operation and Development -- Tax policy
Published
2005

2. Conflicts of attribution of income involving trusts under the OECD model convention: the possible impact of the OECD partnership report (1)

Author

Danon, Robert J.

Subjects
Tax policy -- Evaluation, Double taxation -- Laws, regulations and rules, Trusts and trustees -- Laws, regulations and rules, Government regulation, Banking, finance and accounting industries, Business, Business, international, Law, Model Convention on Double Taxation, 1977, Organisation for Economic Co-operation and Development -- Laws, regulations and rules
Published
2004

5. The new Singapore-Malaysia tax treaty.

Author

Teck, Tan How and Poh, Simon

Subjects
Tax exemption -- Laws, regulations and rules, Double taxation -- Laws, regulations and rules, Tax assessment -- Laws, regulations and rules, Tax treaties -- Interpretation and construction -- Laws, regulations and rules, Government regulation, Model Convention on Double Taxation, 1977
Abstract

Introduction Singapore and Malaysia are neighboring countries and members of the Association of South East Asian Nations (ASEAN). (1) Formerly British colonies, Malaysia became independent in 1963 and Singapore in [...]

Published
2007

6. The European acquis and multilateral trade rules: are they compatible?

Author

Woolcock, Stephen

Subjects
Trade negotiations -- Analysis, Business, Business, international, Economics, General Agreement on Tariffs and Trade, Model Convention on Double Taxation, 1977
Abstract

The EC policy system draws parallel challenges from the General Agreement on Tariffs and Trade (GATT) and the 1977 Model Convention on Double Taxation (OECD). The European 'aquis' and multilateralism efforts both have to cope with trade and investment barriers created by domestic and national policies. The EC and multilateral 'aquis' are mutually supportive as a result of European integration. The EC's regional authoritative role fashions trade and investment approaches for the entire Europe.

Published
1993

9. Taxation of compensatory stock options under tax treaties

Author

Navot, Yuval

Subjects
Employee stock options -- Taxation, Tax treaties -- Evaluation, Double taxation -- Remedies, Banking, finance and accounting industries, Business, Economics, Law, Model Convention on Double Taxation, 1977, Model Tax Convention on Income and on Capital
Published
2010

10. IFA panel sketches solutions to triangular tax treaty problems.

Author

Field, Thomas F.

Subjects
Tax treaties -- Interpretation and construction, Tax law -- International aspects, Model Convention on Double Taxation, 1977
Abstract

A representative from the International Fiscal Assn said at an Oct 8, 1998 seminar concerning triangular tax treaties that common problems can be easily fixed by revisions to the model tax treaty of the Organization for Economic Cooperation and Development. Problems arise when one transaction is subject to the rules of two or more treaties. Other problems arise when one or more parties to the transaction are not signatories of relevant treaties.

Published
1998

11. OECD will revise commentary on royalties to cover software.

Author

Fernandez, Albertina M.

Subjects
Software -- Taxation, Electronic commerce -- Taxation, Model Convention on Double Taxation, 1977
Abstract

The Organization for Economic Cooperation and Development revised portions of its model tax treaty that define royalty payments for the sale and licensing of software. The revisions may be a model for similar treaties established for electronic commerce. The revisions note that royalties apply to copies of software and whether the purchase is of a disk or occurs through licensing is irrelevant. Tax policies were not significantly changed but the legal analysis by which policies are defined was refined.

Published
1998

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