The OECD-Model-Convention and its Update 2014
This book analyses the changes made by the 2014 update of the OECD Model Convention and assesses their effects on international tax planning.
Why this book?
The OECD published the 2014 Update of the OECD Model Convention in July 2014. The OECD Committee on Fiscal Affairs and its Working Parties have been working on the proposed changes to the OECD Model and the Commentary for some years. The Update in particular addresses issues regarding beneficial ownership, treatment of termination payments, changes to the exchange of information provision and questions arising in the context of emissions permits and credits.
This book includes 11 chapters which analyze the changes made by the Update and assesses their effects on international tax planning. Moreover, the book offers a future outlook of the concept of permanent establishment in the context of the BEPS project. It incorporates the perspective of leading scholars and practitioners dealing with international tax cases.
This book is designed to provide essential insights to academics, practitioners, tax officials and judges who deal with or are interested in the field of international taxation.
The OECD-Model-Convention and its Update 2014
DOI: https://doi.org/10.59403/2d7xk22
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The Definition of Dividends, Interest, Royalties and Capital Gains
DOI: https://doi.org/10.59403/2d7xk22
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Beneficial Ownership under Articles 10, 11 and 12 of the 2014 OECD Model Convention
DOI: https://doi.org/10.59403/2d7xk22
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Entertainers According to Art 17 OECD Model Convention
DOI: https://doi.org/10.59403/2d7xk22
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Alternative Provisions to Art 17 OECD Model Convention
DOI: https://doi.org/10.59403/2d7xk22
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Students and Business Apprentices According to Art 20 OECD Model Convention
DOI: https://doi.org/10.59403/2d7xk22
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Termination of Employment
DOI: https://doi.org/10.59403/2d7xk22
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Exchange of Information (Art 26 OECD Model Convention)
DOI: https://doi.org/10.59403/2d7xk22
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Tax Treaty Issues Related to Emissions Permits and Credits
DOI: https://doi.org/10.59403/2d7xk22
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The Implementation of the OECD Update 2014 in Bilateral Tax Treaty Practice – an OECD Member States’ Perspective
DOI: https://doi.org/10.59403/2d7xk22
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The OECD Update 2014 and its Impact on the UN Model Convention
DOI: https://doi.org/10.59403/2d7xk22
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Beyond the OECD Update 2014: Changes to the Concepts of Permanent Establishments in the Light of the BEPS Discussion
DOI: https://doi.org/10.59403/2d7xk22
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Michael Lang, Pasquale Pistone, Alexander Rust, Josef Schuch, Claus Staringer and Alfred Storck are Professors at the Institute for Austrian and International Tax Law of the Vienna University of Economics and Business (WU).
Anna Binder, Francesco Cannas, Robert Jahn, Heinz Jirousek, Erik Pinetz, Pasquale Pistone, Erich Schaffer, Josef Schuch, Maryte Somare, Claus Staringer, Alfred Storck, Michael Tumpel, Edoardo Traversa, Laura Turcan, Felipe Pinto Vallada, Michael Wenzel and Alexander Zeiler.
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