Europe - Private Investment Income analyses the effects of direct and indirect taxation on dividends and interest received by individuals. This online database has been expanded (to 29 countries) and includes the ten new EU Member States: Cyprus, Czech Republic, Estonia, Hungary, Latvia, Lithuania, Malta, Poland, Slovak Republic and Slovenia. Furthermore, the following features have been added:
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The OECD has recently released a Complete Version of its OECD Model Tax Convention on Income and on Capital 2005. In addition to the Model Convention and the Commentary, it contains: the Title and Table of Contents, Introduction, full historical notes on the Model Convention and Commentary, Non-Member Countries' Positions, Previous Reports and Appendices. For the first time the Complete Version is available for users of the Tax Treaties Database. Users may now click through pdf links to each of the constituent parts.
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This meeting, organized by IBFD Academic Council, is an ideal opportunity for research students to discuss their research with a wide circle of colleagues, network with fellow students and use the extensive facilities of IBFD. Open to students working on a doctoral thesis or a substantial LLM paper.

This 10th book in the Academic Council's Doctoral Series examines how the special tax rules for performing artistes can lead to obstacles. This book considers the problems regarding, for example, the determination of taxable income and the non-deductibility of expenses and tax credits in the country of residence, and gives clear examples of excessive taxation.

Author: Dick Molenaar
Publication: February 2006
Pages: 438
Price: EUR 125 | USD 155 (See special offer below)
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Order two books from the Doctoral Series and receive the best-selling IBFD International Tax Glossary (normal price: EUR 60) with our compliments. Offer valid until 28 February 2006.

Vol. 1 The Concept of Income - A Multi-Disciplinary Analysis by Kevin Holmes
Vol. 2 Taxing Portfolio Income in Global Financial Markets by Doron Herman
Vol. 3 Free Movement of Persons and Income Tax Law by Servaas van Thiel
Vol. 4 Advance Tax Rulings and Principles of Law by Carlo Romano
Vol. 5 Arbitration under Tax Treaties by Mario Züger
Vol. 6 E-Commerce and Source-Based Income Taxation by Dale Pinto
Vol. 7 Interpretation of Tax Treaties under International Law by Frank Engelen
Vol. 8 Taxation of Investment Funds in the European Union by Tomi Viitala
Vol. 9 Taxation of Cross-Border Partnerships by Jesper Barenfeld
Vol.10 Taxation of International Performing Artistes by Dick Molenaar

6 - 8 February 2006 | Introductory level | EUR 1,445 / USD 1,734
Participants will gain valuable insight into the most important principles and learn how to deal with the customs and excise duties problems that arise in daily practice.

23 & 24 February 2006 | Introductory level | EUR 1,295 / USD 1,554
The aim of this two-day course is to provide participants with an in-depth analysis of the tax issues arising from the implementation of various cross-border corporate financing techniques.