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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:
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.)
Order Print Book
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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:
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

Read our eBook FAQ | Download sample

Price:
EUR 88 / USD 104 (VAT excl.)
Order eBook: ePub
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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:
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

For further information see our eBook FAQ.

Price:
EUR 88 / USD 104 (VAT excl.)
Order eBook: PDF
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:
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.)
Order Online Book
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Taxes Covered under Article 2 of the OECD Model
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)
 
This book is part of the WU Institute for Austrian and International Tax Law - Tax Law and Policy Series
Editor(s):
Georg Kofler, Michael Lang, Pasquale Pistone, Alexander Rust, Josef Schuch, Karoline Spies and Claus Staringer are professors at WU Vienna University of Economics and Business, Institute for Austrian and International Tax Law.

 

Contributor(s):
Gabriela Capristano Cardoso, Martha Caziero, Stefanie Chroustovsky, Georg Kofler, Ashrita Prasad Kotha, Martin Klokar, Christian Knotzer, Shimeng Lan, Michael Lang, Xiangdan Luo, Markus Mittendorfer, Cristóbal Pérez Jarpa, Pasquale Pistone, Mario Riedl, Alexander Rust, Josef Schuch, Karoline Spies, Claus Staringer, Andreas Ullmann.
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