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OECD Model : OECD Model Commentary 2017 : INTRODUCTION
INTRODUCTION 1. When, in 1991, the Committee on Fiscal Affairs adopted the ...
OECD Model : OECD Model Commentary 2017 - COMMENTARY ON ARTICLE 1 - CONCERNING THE PERSONS COVERED BYTHE CONVENTION
COMMENTARY ON ARTICLE 1 CONCERNING THE PERSONS COVERED BYTHE CONVENTION ...
OECD Model : OECD Model Commentary 2017 - COMMENTARY ON ARTICLE 2 - CONCERNING TAXES COVERED BY THE CONVENTION
COMMENTARY ON ARTICLE 2 CONCERNING TAXES COVERED BY THE CONVENTION 1. This ...
OECD Model : OECD Model Commentary 2017 - COMMENTARY ON ARTICLE 3 - CONCERNING GENERAL DEFINITIONS
COMMENTARY ON ARTICLE 3 CONCERNING GENERAL DEFINITIONS 1. This Article groups ...
OECD Model : OECD Model Commentary 2017 - COMMENTARY ON ARTICLE 4 - CONCERNING THE DEFINITION OF RESIDENT
COMMENTARY ON ARTICLE 4 CONCERNING THE DEFINITION OF RESIDENT I. Preliminary ...
OECD Model : OECD Model Commentary 2017 - COMMENTARY ON ARTICLE 5 - CONCERNING THE DEFINITION OF PERMANENT
COMMENTARY ON ARTICLE 5 CONCERNING THE DEFINITION OF PERMANENT ESTABLISHMENT 1. ...
OECD Model : OECD Model Commentary 2017 - COMMENTARY ON ARTICLE 6 - CONCERNING THE TAXATION OF INCOME FROM IMMOVABLE PROPERTY
COMMENTARY ON ARTICLE 6 CONCERNING THE TAXATION OF INCOME FROM IMMOVABLE ...
OECD Model : OECD Model Commentary 2017 - COMMENTARY ON ARTICLE 7 - CONCERNING THE TAXATION OF BUSINESS PROFITS
COMMENTARY ON ARTICLE 7 CONCERNING THE TAXATION OF BUSINESS PROFITS I. ...
OECD Model : OECD Model Commentary 2017 - COMMENTARY ON ARTICLE 8 - CONCERNING THE TAXATION OF PROFITS FROM INTERNATIONAL SHIPPING AND AIR TRANSPORT
COMMENTARY ON ARTICLE 8 CONCERNING THE TAXATION OF PROFITS FROM INTERNATIONAL ...
OECD Model : OECD Model Commentary 2017 - COMMENTARY ON ARTICLE 9 - CONCERNING THE TAXATION OF ASSOCIATED ENTERPRISES
COMMENTARY ON ARTICLE 9 CONCERNING THE TAXATION OF ASSOCIATED ENTERPRISES 1. ...
OECD Model : OECD Model Commentary 2017 - COMMENTARY ON ARTICLE 10 - CONCERNING THE TAXATION OF DIVIDENDS
COMMENTARY ON ARTICLE 10 CONCERNING THE TAXATION OF DIVIDENDS I. Preliminary ...
OECD Model : OECD Model Commentary 2017 - COMMENTARY ON ARTICLE 11 - CONCERNING THE TAXATION OF INTEREST
COMMENTARY ON ARTICLE 11 CONCERNING THE TAXATION OF INTEREST I. Preliminary ...
OECD Model : OECD Model Commentary 2017 - COMMENTARY ON ARTICLE 12 - CONCERNING THE TAXATION OF ROYALTIES
COMMENTARY ON ARTICLE 12 CONCERNING THE TAXATION OF ROYALTIES I. Preliminary ...
OECD Model : OECD Model Commentary 2017 - COMMENTARY ON ARTICLE 13 - CONCERNING THE TAXATION OF CAPITAL GAINS
COMMENTARY ON ARTICLE 13 CONCERNING THE TAXATION OF CAPITAL GAINS I. ...
OECD Model : OECD Model Commentary 2017 - COMMENTARY ON ARTICLE 14 - CONCERNING THE TAXATION OF INDEPENDENT PERSONAL SERVICES
COMMENTARY ON ARTICLE 14 CONCERNING THE TAXATION OF INDEPENDENT PERSONAL ...
OECD Model : OECD Model Commentary 2017 - COMMENTARY ON ARTICLE 15 - CONCERNING THE TAXATION OF INCOME FROM EMPLOYMENT
COMMENTARY ON ARTICLE 15 CONCERNING THE TAXATION OF INCOME FROM EMPLOYMENT1 ...
OECD Model : OECD Model Commentary 2017 - COMMENTARY ON ARTICLE 16 - CONCERNING THE TAXATION OF DIRECTORS' FEES
COMMENTARY ON ARTICLE 16 CONCERNING THE TAXATION OF DIRECTORS' FEES 1. This ...
OECD Model : OECD Model Commentary 2017 - COMMENTARY ON ARTICLE 17 - CONCERNING THE TAXATION OF ENTERTAINERS AND SPORTSPERSONS
COMMENTARY ON ARTICLE 17 CONCERNING THE TAXATION OF ENTERTAINERS AND ...
OECD Model : OECD Model Commentary 2017 - COMMENTARY ON ARTICLE 18 - CONCERNING THE TAXATION OF PENSIONS
COMMENTARY ON ARTICLE 18 CONCERNING THE TAXATION OF PENSIONS 1. According to ...
OECD Model : OECD Model Commentary 2017 - COMMENTARY ON ARTICLE 19 - CONCERNING THE TAXATION OF REMUNERATION IN
COMMENTARY ON ARTICLE 19 CONCERNING THE TAXATION OF REMUNERATION IN RESPECT OF ...
OECD Model : OECD Model Commentary 2017 - COMMENTARY ON ARTICLE 20 - CONCERNING THE TAXATION OF STUDENTS
COMMENTARY ON ARTICLE 20 CONCERNING THE TAXATION OF STUDENTS 1. The rule ...
OECD Model : OECD Model Commentary 2017 - COMMENTARY ON ARTICLE 21 - CONCERNING THE TAXATION OF OTHER INCOME
COMMENTARY ON ARTICLE 21 CONCERNING THE TAXATION OF OTHER INCOME 1. This ...
OECD Model : OECD Model Commentary 2017 - COMMENTARY ON ARTICLE 22 - CONCERNING THE TAXATION OF CAPITAL
COMMENTARY ON ARTICLE 22 CONCERNING THE TAXATION OF CAPITAL 1. This Article ...
OECD Model : OECD Model Commentary 2017 - COMMENTARY ON ARTICLES 23 A AND 23 B - CONCERNING THE METHODS FOR ELIMINATION OF DOUBLE TAXATION
COMMENTARY ON ARTICLES 23 A AND 23 B CONCERNING THE METHODS FOR ELIMINATION OF ...
OECD Model : OECD Model Commentary 2017 - COMMENTARY ON ARTICLE 24 - CONCERNING NON-DISCRIMINATION
COMMENTARY ON ARTICLE 24 CONCERNING NON-DISCRIMINATION General remarks 1. This ...
OECD Model : OECD Model Commentary 2017 - COMMENTARY ON ARTICLE 25 - CONCERNING THE MUTUAL AGREEMENT PROCEDURE
COMMENTARY ON ARTICLE 25 CONCERNING THE MUTUAL AGREEMENT PROCEDURE I. ...
OECD Model : OECD Model Commentary 2017 - COMMENTARY ON ARTICLE 26 - CONCERNING THE EXCHANGE OF INFORMATION
COMMENTARY ON ARTICLE 26 CONCERNING THE EXCHANGE OF INFORMATION I. Preliminary ...
OECD Model : OECD Model Commentary 2017 - COMMENTARY ON ARTICLE 27 - CONCERNING THE ASSISTANCE IN THE COLLECTION OF TAXES
COMMENTARY ON ARTICLE 27 CONCERNING THE ASSISTANCE IN THE COLLECTION OF TAXES ...
OECD Model : OECD Model Commentary 2017 - COMMENTARY ON ARTICLE 28 - CONCERNING MEMBERS OF DIPLOMATIC MISSIONS AND CONSULAR POSTS
COMMENTARY ON ARTICLE 28 CONCERNING MEMBERS OF DIPLOMATIC MISSIONS AND CONSULAR ...
OECD Model : OECD Model Commentary 2017 - COMMENTARY ON ARTICLE 29 - CONCERNING THE ENTITLEMENT TO BENEFITS
COMMENTARY ON ARTICLE 29 CONCERNING THE ENTITLEMENT TO BENEFITS I. Preliminary ...
OECD Model : OECD Model Commentary 2017 - COMMENTARY ON ARTICLE 30 - CONCERNING THE TERRITORIAL EXTENSION OF THE CONVENTION
COMMENTARY ON ARTICLE 30 CONCERNING THE TERRITORIAL EXTENSION OF THE CONVENTION ...
OECD Model : OECD Model Commentary 2017 - ANNEX - RECOMMENDATION OF THE OECD COUNCIL CONCERNING THE MODEL TAX CONVENTION ON INCOME AND ON CAPITAL
ANNEX RECOMMENDATION OF THE OECD COUNCIL CONCERNING THE MODEL TAX CONVENTION ON ...
OECD Model : OECD Model Commentary 2017 : ORGANISATION FOR ECONOMIC CO-OPERATION AND DEVELOPMENT
ORGANISATION FOR ECONOMIC CO-OPERATION AND DEVELOPMENT The OECD is a unique ...
OECD Model : OECD Model Commentary 2017 - COMMENTARY ON ARTICLES 31 AND 32 - CONCERNING THE ENTRY INTO FORCE AND THE TERMINATION OF THE CONVENTION
COMMENTARY ON ARTICLES 31 AND 32 CONCERNING THE ENTRY INTO FORCE AND THE ...
OECD Model : OECD Model Commentary 2017 :
INTRODUCTION 1. When, in 1991, the Committee on Fiscal Affairs adopted the ...
OECD Model : OECD Model Commentary 2017 - POSITIONS ON ARTICLE 1 - (PERSONS COVERED)
POSITIONS ON ARTICLE 1 (PERSONS COVERED) AND ITS COMMENTARY Positions on the ...
OECD Model : OECD Model Commentary 2017 - POSITIONS ON ARTICLE 2 - (TAXES COVERED)
POSITIONS ON ARTICLE 2 (TAXES COVERED) AND ITS COMMENTARY Positions on the ...
OECD Model : OECD Model Commentary 2017 - POSITIONS ON ARTICLE 3 - (GENERAL DEFINITIONS)
POSITIONS ON ARTICLE 3 (GENERAL DEFINITIONS) AND ITS COMMENTARY Positions on ...
OECD Model : OECD Model Commentary 2017 - POSITIONS ON ARTICLE 4 - (RESIDENT)
POSITIONS ON ARTICLE 4 (RESIDENT) AND ITS COMMENTARY Positions on the Article ...
OECD Model : OECD Model Commentary 2017 - POSITIONS ON ARTICLE 5 - (PERMANENT ESTABLISHMENT)
POSITIONS ON ARTICLE 5 (PERMANENT ESTABLISHMENT) AND ITS COMMENTARY Positions ...
OECD Model : OECD Model Commentary 2017 - POSITIONS ON ARTICLE 6 - (INCOME FROM IMMOVABLE PROPERTY)
POSITIONS ON ARTICLE 6 (INCOME FROM IMMOVABLE PROPERTY) AND ITS COMMENTARY ...
OECD Model : OECD Model Commentary 2017 - POSITIONS ON ARTICLE 7 - (BUSINESS PROFITS)
POSITIONS ON ARTICLE 7 (BUSINESS PROFITS) AND ITS COMMENTARY Positions on the ...
OECD Model : OECD Model Commentary 2017 - POSITIONS ON ARTICLE 8 - (INTERNATIONAL SHIPPING AND AIR TRANSPORT)
POSITIONS ON ARTICLE 8 (INTERNATIONAL SHIPPING AND AIR TRANSPORT) AND ITS ...
OECD Model : OECD Model Commentary 2017 - POSITIONS ON ARTICLE 9 - (ASSOCIATED ENTERPRISES)
POSITIONS ON ARTICLE 9 (ASSOCIATED ENTERPRISES) AND ITS COMMENTARY Positions on ...
OECD Model : OECD Model Commentary 2017 - POSITIONS ON ARTICLE 10 - (DIVIDENDS)
POSITIONS ON ARTICLE 10 (DIVIDENDS) AND ITS COMMENTARY Positions on the Article ...
OECD Model : OECD Model Commentary 2017 - POSITIONS ON ARTICLE 11 - (INTEREST)
POSITIONS ON ARTICLE 11 (INTEREST) AND ITS COMMENTARY Positions on the Article ...
OECD Model : OECD Model Commentary 2017 - POSITIONS ON ARTICLE 12 - (ROYALTIES)
POSITIONS ON ARTICLE 12 (ROYALTIES) AND ITS COMMENTARY Positions on the Article ...
OECD Model : OECD Model Commentary 2017 - POSITIONS ON ARTICLE 13 - (CAPITAL GAINS)
POSITIONS ON ARTICLE 13 (CAPITAL GAINS) AND ITS COMMENTARY Positions on the ...
OECD Model : OECD Model Commentary 2017 - POSITIONS ON ARTICLE 14 - (INDEPENDENT PERSONAL SERVICES)
POSITIONS ON ARTICLE 14 (INDEPENDENT PERSONAL SERVICES) AND ITS COMMENTARY ...
OECD Model : OECD Model Commentary 2017 - POSITIONS ON ARTICLE 15 - (INCOME FROM EMPLOYMENT)
POSITIONS ON ARTICLE 15 (INCOME FROM EMPLOYMENT) AND ITS COMMENTARY Positions ...