IFA: The OECD Model Convention - 1996 and Beyond

SKU:10058672-0001

International Fiscal Association (IFA)

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Product Line	Kluwer Law International
Product SKU	10058672-0001
ISBN-13	9789041110299
Availability	Ships in 3-5 Business Days
Last Updated	1998-11-01

Overview

Those in the international law field greatly appreciate the seminar on development and selected topics of the OECD Model Tax Convention organized jointly by OECD and IFA as a regular feature of IFA Congresses.

The OECD Model Convention--1996 and Beyond offers accounts of the papers delivered and the discussions held in the context of this popular seminar at IFA's Congress of Geneva in September 1996. The seminar comprised two components:

current and upcoming work of the committee on Fiscal Affairs and in particular, its Working Party No.1, which is in charge of the Model Convention
two subjects regarding interpretation of the Convention, one under Article 14, the other under Article 7.
Practitioners and academics whose work involves or is affected by the OECD Model Convention will appreciate this insightful publication.

Introductory Notes
Works of the OECD I; J. Owens
Works of the OECD II; D. Lütti
Allocation of Profits under Article 14
To Which Extent do Employees Assigned to a Subsidiary Constitute a Permanent Establishment of the Parent Company?
Appendix 1: The OECD Committee on Fiscal Affairs
Appendix 2: Outline on Article 14
Appendix 3: Outline on Employees as a Permanent Establishment
Appendix 4: The Origins of OECD Model Articles 7, 14 and 15

IFA: The OECD Model Convention - 1996 and Beyond

Overview

Table Of Contents

US, CANADA, SOUTH AND CENTRAL AMERICA

EUROPE, UK, ASIA, AFRICA, AND REST OF WORLD

HOURS

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