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OECD Model : OECD Model Commentary 2017 : INTRODUCTION
INTRODUCTION 1. International juridical double taxation can be generally ...
OECD Model : OECD Model Commentary 2017 - COMMENTARY ON ARTICLE 1 - CONCERNING THE PERSONS COVERED BY THE CONVENTION
CONCERNING THE PERSONS COVERED BY THE CONVENTION COMMENTARY ON ARTICLE 1 ...
OECD Model : OECD Model Commentary 2017 - COMMENTARY ON ARTICLE 2 - CONCERNING TAXES COVERED BY THE CONVENTION
CONCERNING TAXES COVERED BY THE CONVENTION COMMENTARY ON ARTICLE 2 1. This ...
OECD Model : OECD Model Commentary 2017 - COMMENTARY ON ARTICLE 3 - CONCERNING GENERAL DEFINITIONS
CONCERNING GENERAL DEFINITIONS COMMENTARY ON ARTICLE 3 1. This Article groups ...
OECD Model : OECD Model Commentary 2017 - COMMENTARY ON ARTICLE 4 - CONCERNING THE DEFINITION OF RESIDENT
CONCERNING THE DEFINITION OF RESIDENT COMMENTARY ON ARTICLE 4 I. Preliminary ...
OECD Model : OECD Model Commentary 2017 - COMMENTARY ON ARTICLE 5 - CONCERNING THE DEFINITION OF PERMANENT ESTABLISHMENT
CONCERNING THE DEFINITION OF PERMANENT ESTABLISHMENT COMMENTARY ON ARTICLE 5 1. ...
OECD Model : OECD Model Commentary 2017 - COMMENTARY ON ARTICLE 6 - CONCERNING THE TAXATION OF INCOME FROM IMMOVABLE PROPERTY
CONCERNING THE TAXATION OF INCOME FROM IMMOVABLE PROPERTY COMMENTARY ON ARTICLE ...
OECD Model : OECD Model Commentary 2017 - COMMENTARY ON ARTICLE 7 - CONCERNING THE TAXATION OF BUSINESS PROFITS
CONCERNING THE TAXATION OF BUSINESS PROFITS COMMENTARY ON ARTICLE 7 I. ...
OECD Model : OECD Model Commentary 2017 - COMMENTARY ON ARTICLE 8 - CONCERNING THE TAXATION OF PROFITS FROM INTERNATIONAL SHIPPING AND AIR TRANSPORT
CONCERNING THE TAXATION OF PROFITS FROM INTERNATIONAL SHIPPING AND AIR ...
OECD Model : OECD Model Commentary 2017 - COMMENTARY ON ARTICLE 9 - CONCERNING THE TAXATION OF ASSOCIATED ENTERPRISES
CONCERNING THE TAXATION OF ASSOCIATED ENTERPRISES COMMENTARY ON ARTICLE 9 1. ...
OECD Model : OECD Model Commentary 2017 - COMMENTARY ON ARTICLE 10 - CONCERNING THE TAXATION OF DIVIDENDS
CONCERNING THE TAXATION OF DIVIDENDS COMMENTARY ON ARTICLE 10 I. Preliminary ...
OECD Model : OECD Model Commentary 2017 - COMMENTARY ON ARTICLE 11 - CONCERNING THE TAXATION OF INTEREST
CONCERNING THE TAXATION OF INTEREST COMMENTARY ON ARTICLE 11 I. Preliminary ...
OECD Model : OECD Model Commentary 2017 - COMMENTARY ON ARTICLE 12 - CONCERNING THE TAXATION OF ROYALTIES
CONCERNING THE TAXATION OF ROYALTIES COMMENTARY ON ARTICLE 12 I. Preliminary ...
OECD Model : OECD Model Commentary 2017 - COMMENTARY ON ARTICLE 13 - CONCERNING THE TAXATION OF CAPITAL GAINS
CONCERNING THE TAXATION OF CAPITAL GAINS COMMENTARY ON ARTICLE 13 I. ...
OECD Model : OECD Model Commentary 2017 - COMMENTARY ON ARTICLE 14 - CONCERNING THE TAXATION OF INDEPENDENT PERSONAL SERVICES
CONCERNING THE TAXATION OF INDEPENDENT PERSONAL SERVICES COMMENTARY ON ARTICLE ...
OECD Model : OECD Model Commentary 2017 - COMMENTARY ON ARTICLE 15 - CONCERNING THE TAXATION OF INCOME FROM EMPLOYMENT
CONCERNING THE TAXATION OF INCOME FROM EMPLOYMENT1 COMMENTARY ON ARTICLE 15 ...
OECD Model : OECD Model Commentary 2017 - COMMENTARY ON ARTICLE 16 - CONCERNING THE TAXATION OF DIRECTORS' FEES
CONCERNING THE TAXATION OF DIRECTORS' FEES COMMENTARY ON ARTICLE 16 1. This ...
OECD Model : OECD Model Commentary 2017 - COMMENTARY ON ARTICLE 17 - CONCERNING THE TAXATION OF ENTERTAINERS AND SPORTSPERSONS
CONCERNING THE TAXATION OF ENTERTAINERS AND SPORTSPERSONS COMMENTARY ON ARTICLE ...
OECD Model : OECD Model Commentary 2017 - COMMENTARY ON ARTICLE 18 - CONCERNING THE TAXATION OF PENSIONS
CONCERNING THE TAXATION OF PENSIONS COMMENTARY ON ARTICLE 18 1. According to ...
OECD Model : OECD Model Commentary 2017 - COMMENTARY ON ARTICLE 19 - CONCERNING THE TAXATION OF REMUNERATION IN RESPECT OF GOVERNMENT SERVICE
CONCERNING THE TAXATION OF REMUNERATION IN RESPECT OF GOVERNMENT SERVICE ...
OECD Model : OECD Model Commentary 2017 - COMMENTARY ON ARTICLE 20 - CONCERNING THE TAXATION OF STUDENTS
CONCERNING THE TAXATION OF STUDENTS COMMENTARY ON ARTICLE 20 1. The rule ...
OECD Model : OECD Model Commentary 2017 - COMMENTARY ON ARTICLE 21 - CONCERNING THE TAXATION OF OTHER INCOME
CONCERNING THE TAXATION OF OTHER INCOME COMMENTARY ON ARTICLE 21 1. This ...
OECD Model : OECD Model Commentary 2017 - COMMENTARY ON ARTICLE 22 - CONCERNING THE TAXATION OF CAPITAL
CONCERNING THE TAXATION OF CAPITAL COMMENTARY ON ARTICLE 22 1. This Article ...
OECD Model : OECD Model Commentary 2017 - COMMENTARY ON ARTICLES 23A AND 23B - CONCERNING THE METHODS FOR ELIMINATION OF DOUBLE TAXATION
CONCERNING THE METHODS FOR ELIMINATION OF DOUBLE TAXATION COMMENTARY ON ...
OECD Model : OECD Model Commentary 2017 - COMMENTARY ON ARTICLE 24 - CONCERNING NON-DISCRIMINATION
CONCERNING NON-DISCRIMINATION COMMENTARY ON ARTICLE 24 General remarks 1. This ...
OECD Model : OECD Model Commentary 2017 - COMMENTARY ON ARTICLE 25 - CONCERNING THE MUTUAL AGREEMENT PROCEDURE
CONCERNING THE MUTUAL AGREEMENT PROCEDURE COMMENTARY ON ARTICLE 25 I. ...
OECD Model : OECD Model Commentary 2017 - COMMENTARY ON ARTICLE 26 - CONCERNING THE EXCHANGE OF INFORMATION
CONCERNING THE EXCHANGE OF INFORMATION COMMENTARY ON ARTICLE 26 I. Preliminary ...
OECD Model : OECD Model Commentary 2017 - COMMENTARY ON ARTICLE 27 - CONCERNING THE ASSISTANCE IN THE COLLECTION OF TAXES
CONCERNING THE ASSISTANCE IN THE COLLECTION OF TAXES COMMENTARY ON ARTICLE 27 ...
OECD Model : OECD Model Commentary 2017 - COMMENTARY ON ARTICLE 28 - CONCERNING MEMBERS OF DIPLOMATIC MISSIONS AND CONSULAR POSTS
CONCERNING MEMBERS OF DIPLOMATIC MISSIONS AND CONSULAR POSTS COMMENTARY ON ...
OECD Model : OECD Model Commentary 2017 - COMMENTARY ON ARTICLE 29 - CONCERNING THE ENTITLEMENT TO BENEFITS
CONCERNING THE ENTITLEMENT TO BENEFITS COMMENTARY ON ARTICLE 29 I. Preliminary ...
OECD Model : OECD Model Commentary 2017 - COMMENTARY ON ARTICLES 30 - CONCERNING THE TERRITORIAL EXTENSION OF THE CONVENTION
CONCERNING THE TERRITORIAL EXTENSION OF THE CONVENTION COMMENTARY ON ARTICLES ...
OECD Model : OECD Model Commentary 2017 - COMMENTARY ON ARTICLES 31 AND 32 - CONCERNING THE ENTRY INTO FORCE AND THE TERMINATION OF THE CONVENTION
CONCERNING THE ENTRY INTO FORCE AND THE TERMINATION OF THE CONVENTION ...
OECD Model : OECD Model Commentary 2014 : Introduction
INTRODUCTION 1. International juridical double taxation can be generally ...
OECD Model : OECD Model Commentary 2014 : Introduction
INTRODUCTION 1. When, in 1991, the Committee on Fiscal Affairs adopted the ...
OECD Model : OECD Model Commentary 2017 : INTRODUCTION
NON-OECD ECONOMIES' POSITIONS ON THE OECD MODEL TAX CONVENTION INTRODUCTION 1. ...
OECD Model : OECD Model Commentary 2014 - COMMENTARY ON ARTICLE 1 - CONCERNING THE PERSONS COVERED BYTHE CONVENTION
COMMENTARY ON ARTICLE 1 CONCERNING THE PERSONS COVERED BYTHE CONVENTION 1. ...
OECD Model : OECD Model Commentary 2014 - 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 1 - PERSONS COVERED
POSITIONS ON ARTICLE 1 (PERSONS COVERED) AND ITS COMMENTARY Positions on the ...
OECD Model : OECD Model Commentary 2014 - COMMENTARY ON ARTICLE 2 - CONCERNING TAXES COVERED BYTHE CONVENTION
COMMENTARY ON ARTICLE 2 CONCERNING TAXES COVERED BYTHE CONVENTION 1. This ...
OECD Model : OECD Model Commentary 2014 - 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 2 - TAXES COVERED
POSITIONS ON ARTICLE 2 (TAXES COVERED) AND ITS COMMENTARY Positions on the ...
OECD Model : OECD Model Commentary 2014 - COMMENTARY ON ARTICLE 3 - CONCERNING GENERAL DEFINITIONS
COMMENTARY ON ARTICLE 3 CONCERNING GENERAL DEFINITIONS 1. This Article groups ...
OECD Model : OECD Model Commentary 2014 - 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 3 - GENERAL DEFINITIONS
POSITIONS ON ARTICLE 3 (GENERAL DEFINITIONS) AND ITS COMMENTARY Positions on ...
OECD Model : OECD Model Commentary 2014 - 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 2014 - 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 4 - RESIDENT
POSITIONS ON ARTICLE 4 (RESIDENT) AND ITS COMMENTARY Positions on the Article ...
OECD Model : OECD Model Commentary 2014 - 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 2014 - 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 5 - PERMANENT ESTABLISHMENT
POSITIONS ON ARTICLE 5 (PERMANENT ESTABLISHMENT) AND ITS COMMENTARY Positions ...