IFA: Presumptive Income Taxation / Edition 9041

IFA: Presumptive Income Taxation / Edition 9041

by Ifa
     
 

ISBN-10: 9041110453

ISBN-13: 9789041110459

Pub. Date: 12/01/1998

Publisher: Wolters Kluwer Legal & Regulatory

This volume in the Seminar Series contains the proceedings of the 47th IFA Congress Seminar dealing with the issue of tax treaty arbitration. Among the topics covered by the participating panellists were recent developments in tax treaty arbitration, international control mechanisms, key elements of independent arbitration procedures and the European Tax

Overview

This volume in the Seminar Series contains the proceedings of the 47th IFA Congress Seminar dealing with the issue of tax treaty arbitration. Among the topics covered by the participating panellists were recent developments in tax treaty arbitration, international control mechanisms, key elements of independent arbitration procedures and the European Tax Arbitration Convention.

The articles contained in this volume are an expanded version of the speeches held by the Seminar's international group of panellists. The EC Arbitration Convention, Treaty Articles making reference to Arbitration and the ICC Resolution have been included in the book.

Product Details

ISBN-13:
9789041110459
Publisher:
Wolters Kluwer Legal & Regulatory
Publication date:
12/01/1998
Series:
IFA Congress Series Set Series
Pages:
64
Product dimensions:
6.14(w) x 9.21(h) x 0.13(d)
Age Range:
Up to 11 Years

Table of Contents

Introductory Notes
Works of the OECD I; J. Owens
Works of the OECD II; D. Lütti
Allocation of Profits under Article 14
To Which Extent do Employees Assigned to a Subsidiary Constitute a Permanent Establishment of the Parent Company?
Appendix 1: The OECD Committee on Fiscal Affairs
Appendix 2: Outline on Article 14
Appendix 3: Outline on Employees as a Permanent Establishment
Appendix 4: The Origins of OECD Model Articles 7, 14 and 15

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