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- catalog abstract "This publication includes three recent reports of the Committee on Fiscal Affairs that resulted in changes to the OECD Model Tax Convention on Income and Capital. The first considers how to address situations where it would seem inappropriate to grant the benefits of tax treaties. The second examines the characterization of various types of electronic commerce payments under tax conventions. The third provides background for changes made to the Commentary on Article 5.".
- catalog alternative "2002 reports related to the Model Tax Convention".
- catalog contributor b12923597.
- catalog created "c2003.".
- catalog date "2003".
- catalog date "c2003.".
- catalog dateCopyrighted "c2003.".
- catalog description "Includes bibliographical references.".
- catalog description "Restricting the entitlement to treaty benefits -- Treaty characterisation issues arising from E-Commerce: report adopted by the Committee on Fiscal Affairs -- Issues arising under Article 5 (Permanent Establishment) of the Model Tax Convention.".
- catalog description "This publication includes three recent reports of the Committee on Fiscal Affairs that resulted in changes to the OECD Model Tax Convention on Income and Capital. The first considers how to address situations where it would seem inappropriate to grant the benefits of tax treaties. The second examines the characterization of various types of electronic commerce payments under tax conventions. The third provides background for changes made to the Commentary on Article 5.".
- catalog extent "126 p. ;".
- catalog hasFormat "2002 reports related to the OECD Model Tax Convention.".
- catalog identifier "9264099905".
- catalog isFormatOf "2002 reports related to the OECD Model Tax Convention.".
- catalog isPartOf "Issues in International Taxation, 1990-0368 ; no.8.".
- catalog isPartOf "Issues in international taxation ; no. 8".
- catalog issued "2003".
- catalog issued "c2003.".
- catalog language "eng".
- catalog publisher "Paris : Organisation for Economic Co-operation and Development,".
- catalog relation "2002 reports related to the OECD Model Tax Convention.".
- catalog subject "Double taxation Treaties.".
- catalog subject "Double taxation.".
- catalog subject "Electronic commerce Taxation.".
- catalog subject "K4475.4 .A18 2003".
- catalog tableOfContents "Restricting the entitlement to treaty benefits -- Treaty characterisation issues arising from E-Commerce: report adopted by the Committee on Fiscal Affairs -- Issues arising under Article 5 (Permanent Establishment) of the Model Tax Convention.".
- catalog title "2002 reports related to the Model Tax Convention".
- catalog title "2002 reports related to the OECD Model Tax Convention.".
- catalog type "Treaties. fast".
- catalog type "text".