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Taxes Covered under Article 2 of the OECD Model
This book explores the relationship between article 2 of the OECD Model Conventions 1982 and 2017.
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- Title:
Taxes Covered under Article 2 of the OECD Model
- Subtitle:
The Scope of Tax Treaties in a Dynamic Global Environment of Newly Created Taxes
- Series:
Volume 19 in the WU Series
- Editor(s):
- G. Kofler et al.
- Date of publication:
February 2021
- ISBN:
978-90-8722-671-8
- Type of publication:
Print book
- Number of pages:
312
- Terms:
Shipping fees apply. View shipping information
- Price:
- EUR 110 / USD 130 (VAT excl.)
- tab_1
- Title:
Taxes Covered under Article 2 of the OECD Model
- Subtitle:
The Scope of Tax Treaties in a Dynamic Global Environment of Newly Created Taxes
- Series:
Volume 19 in the WU Series
- Editor(s):
- G. Kofler et al.
- Date of publication:
February 2021
- ISBN:
978-90-8722-672-5
- Type of publication:
eBook in ePub format
- Number of pages:
312
- Other:
Please note: Adobe Digital Editions is required
- Price:
- EUR 88 / USD 104 (VAT excl.)
- tab_2
- Title:
Taxes Covered under Article 2 of the OECD Model
- Subtitle:
The Scope of Tax Treaties in a Dynamic Global Environment of Newly Created Taxes
- Series:
Volume 19 in the WU Series
- Editor(s):
- G. Kofler et al.
- Date of publication:
February 2021
- ISBN:
978-90-8722-673-2
- Type of publication:
eBook in PDF format
- Number of pages:
312
- Other:
This format has a fixed layout and is identical to the original print book. It is not possible to adjust font size, however, you can zoom in on a page or graphic.
Please note: Adobe Acrobat Reader is required
- Price:
- EUR 88 / USD 104 (VAT excl.)
- tab_3
- Title:
Taxes Covered under Article 2 of the OECD Model
- Subtitle:
The Scope of Tax Treaties in a Dynamic Global Environment of Newly Created Taxes
- Series:
Volume 19 in the WU Series
- Editor(s):
- G. Kofler et al.
- Date of publication:
February 2021
- ISBN:
978-90-8722-671-8
- Type of publication:
Online book
- Number of pages:
312
- Terms:
Up to 5 users. View purchase information
- Price:
- EUR 110 / USD 130 (VAT excl.)
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To obtain bulk or student discounts, contact Customer Support.
- Taxes Covered under Article 2 of the OECD Model
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Why this book?The material scope of double taxation conventions is the starting point for any application of the agreement, since the understanding of the relevant terms in article 2 of the OECD Model Convention determines whether a treaty is applicable. However, the definition of the material scope of both the OECD Model Convention on Income and on Capital (2017) and the OECD Model Convention on Inheritances, Estates and Gifts (1982) has so far received only little attention in the academic literature.This book aims to explore the relationship between the OECD Model Conventions 1982 and 2017. Therefore, it analyses crucial areas concerning article 2 of the OECD Model Conventions 1982 and 2017. The topics include:– The notion of “tax” according to article 2 of the OECD Model Conventions 1982 and 2017– The list of taxes according to article 2(3) of the OECD Model Conventions 1982 and 2017– Identical or substantially similar taxes according to article 2(4) of the OECD Model Conventions 1982 and 2017– Digital taxes and article 2 of the OECD Model Conventions 1982 and 2017– Double protection under article 2 of the OECD Model Conventions 1982 and 2017?– Tax treaty application beyond the scope of article 2 of the OECD Model Conventions 1982 and 2017 (non-discrimination, mutual agreement and mutual assistance)DownloadsThis book is part of the WU Institute for Austrian and International Tax Law - Tax Law and Policy Series
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