Model Double Taxation Convention On Estates And Inheritances And On Gifts

Author : OECD
Publisher : OECD Publishing
ISBN 13 : 9264177272
Total Pages : 151 pages
Book Rating : 4.77/5 ( download)

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Download or read book Model Double Taxation Convention on Estates and Inheritances and on Gifts written by OECD and published by OECD Publishing. This book was released on 1983-05-30 with total page 151 pages. Available in PDF, EPUB and Kindle. Book excerpt: English edition of the text of the OECD model convention on estates and inheritances and on gifts, including commentaries.

Author : Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs
Publisher : Organisation for Economic Co-operation and Development ; [Washington, D.C. : sales agent, OECD Publications and Information Center]
ISBN 13 :
Total Pages : 164 pages
Book Rating : 4.44/5 ( download)

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Download or read book Model Double Taxation Convention on Estates and Inheritances and on Gifts written by Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs and published by Organisation for Economic Co-operation and Development ; [Washington, D.C. : sales agent, OECD Publications and Information Center]. This book was released on 1983 with total page 164 pages. Available in PDF, EPUB and Kindle. Book excerpt: English edition of the text of the OECD model convention on estates and inheritances and on gifts, including commentaries.

Author :
Publisher :
ISBN 13 :
Total Pages : 147 pages
Book Rating : 4.40/5 ( download)

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Download or read book Model Double Taxation Convention on Estates and Inheritances and on Gifts written by and published by . This book was released on 1983 with total page 147 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Author :
Publisher :
ISBN 13 :
Total Pages : 147 pages
Book Rating : 4.27/5 ( download)

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Download or read book Model Double Taxation Convention on Estates and Inheritances and on Gifts written by and published by . This book was released on 1983 with total page 147 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Author : Patricia Brandstetter
Publisher : IBFD
ISBN 13 : 9087220898
Total Pages : 281 pages
Book Rating : 4.91/5 ( download)

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Download or read book "Taxes Covered" written by Patricia Brandstetter and published by IBFD. This book was released on 2011 with total page 281 pages. Available in PDF, EPUB and Kindle. Book excerpt: "The substantive scope of a tax treaty determines the extent of protection it can provide against international double taxation. Countries worldwide have adopted the text of Art. 2 ('Taxes covered') of the OECD Model Tax Conventions in their bilateral tax treaties. However, the structure and wording of Art. 2, which have remained virtually unchanged since the beginnings of tax treaty law in the 1920s, create interpetive issues and uncertainties in practical treaty application. This book not only provides in-depth analysis of recent case law and academic literature, but also sheds light on the background to the standard formulations so widely used in the provision on the substantive scope of today's tax treaties. The source documents used have rarely found their way into publications before: historical OEEC and OECD Reports and Minutes, originally largely classified as 'restricted' and thus inaccessible to the public for decades, provide an insight into the drafting process of Art. 2 and the discussions of Delegates from various nations on practical implications for treaty application. The book offers a unique perspective on this core treaty provision and aims to provide guidance for determing the 'taxes covered' in any tax treaty"--Page 4 of cover.

Author : Japan
Publisher :
ISBN 13 :
Total Pages : 14 pages
Book Rating : 4.7U/5 ( download)

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Download or read book Convention with Japan Relating to Taxes on Estates, Inheritances, and Gifts written by Japan and published by . This book was released on 1954 with total page 14 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Author : Germany (West)
Publisher :
ISBN 13 :
Total Pages : 22 pages
Book Rating : 4.52/5 ( download)

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Download or read book Double Taxation written by Germany (West) and published by . This book was released on 1991 with total page 22 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Author :
Publisher :
ISBN 13 :
Total Pages : 16 pages
Book Rating : 4.58/5 ( download)

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Download or read book Explanation of Proposed Protocol to the Convention Between the United States and Germany for the Avoidance of Double Taxation with Respect to Taxes on Estates, Inheritances, and Gifts written by and published by . This book was released on 1999 with total page 16 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Author : J-L. Lienard
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.22/5 ( download)

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Download or read book OECD : Estates, Inheritances and Gifts : a New OECD Model Convention for the Avoidance of Double Taxation written by J-L. Lienard and published by . This book was released on 1984 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Opportunities to live - and die - abroad are increasingly common. Many of us today stay for long periods in a country other than that of our origin, either for personal reasons - studies, marriage, tourism or retirement - or for professional reasons - training, industrial projects, responsibilities in a multinational firm. The growing internationalisation of economic activity also has the result that it is no longer unusual to have assets abroad. When a person dies or makes a gift, therefore, it is no longer uncommon for two States instead of only one to be able to claim the right to tax the estate or inheritance, or the gift, under their domestic laws. In order that taxpayers may not be required to pay tax twice in such circumstances, or at least to alleviate double taxation, two States may conclude a tax convention. It is to encourage OECD Member countries to adopt this practice, and to help them draft conventions, that OECD published a new Model Convention in 1982. This article discusses tax levied in Member Countries, the new Model Convention, and the recommendation of the OECD Council.

Author : France
Publisher :
ISBN 13 :
Total Pages : 22 pages
Book Rating : 4.2E/5 ( download)

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Download or read book Protocol Amending Tax Convention on Inheritances with France written by France and published by . This book was released on 2005 with total page 22 pages. Available in PDF, EPUB and Kindle. Book excerpt: