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The OECD-Model-Convention and its Update 2014
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The OECD published the 2014 Update of the OECD Model Convention in July 2014. The OECD Committee on Fiscal Affairs and its Working Parties have been working on the proposed changes to the OECD Model and the Commentary for some years. The Update in particular addresses issues regarding beneficial ownership, treatment of termination payments, changes to the exchange of information provision and questions arising in the context of emissions permits and credits. This book includes 11 chapters which analyze the changes made by the Update and assesses their effects on international tax planning. Moreover, the book offers a future outlook of the concept of permanent establishment in the context of the BEPS project. It incorporates the perspective of leading scholars and practitioners dealing with international tax cases. This book is designed to provide essential insights to academics, practitioners, tax officials and judges who deal with or are interested in the field of international taxation.
Michael lang - Personal Name
Pasquale pistone - Personal Name
Josef Schuch - Personal Name
Claus Staringer - Personal Name
Alfred Storck - Personal Name
Alexander Rust - Personal Name
Pasquale pistone - Personal Name
Josef Schuch - Personal Name
Claus Staringer - Personal Name
Alfred Storck - Personal Name
Alexander Rust - Personal Name
17 OEC mic
978-3-7073-3088-5
17 OEC mic
Book
English
IBFD
2015
Vienna
xi, 274 p.; 22.5 cm
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