Klaus Vogel on Double Taxation Conventions, Third Edition / Edition 3

Klaus Vogel on Double Taxation Conventions, Third Edition / Edition 3

by Klaus Vogel
     
 

Full Title: Klaus Vogel on Double Taxation Conventions, Third Edition, A Commentary to the OECD, UN and U.S. Model Conventions for the Avoidance of Double Taxation of Income and Capital, With Particular Reference to German Treaty Practice DoubleSee more details below

Overview

Full Title: Klaus Vogel on Double Taxation Conventions, Third Edition, A Commentary to the OECD, UN and U.S. Model Conventions for the Avoidance of Double Taxation of Income and Capital, With Particular Reference to German Treaty Practice Double

Product Details

ISBN-13:
9789041108920
Publisher:
Wolters Kluwer Law & Business
Publication date:
11/01/1997
Edition description:
Subsequent
Pages:
1688
Product dimensions:
6.64(w) x 9.70(h) x 3.08(d)

Table of Contents

List of abbreviations
Introduction2
Title of the Convention77
Ch. IScope of the Convention
Art. 1Persons Covered83
Art. 2Taxes Covered137
Ch. IIDefinitions
Art. 3General Definitions165
Art. 4Resident-Residence218
Art. 5Permanent Establishment271
Ch. IIITaxation of Income
Art. 6Income from Immovable/Real Property366
Art. 7Business Profits391
Art. 8Shipping, Inland Waterways Transport and Air Transport475
Art. 9Associated Enterprises510
Art. 10Dividends575
Art. 11Interest706
Art. 12Royalties765
Art. 13Capital Gains810
Art. 14Independent Personal Services853
Art. 15Dependent Personal Services879
Art. 16Directors' Fees/Directors' Fees and Remuneration of Top Level Managerial Officials953
Art. 17Artistes and Sportsmen/Income earned by Entertainers and Athletes965
Art. 18Pensions/Pensions and Social Security Payments/Pensions, Annuities, Alimony, and Child Support997
Art. 19Government Service1018
Art. 20Students/Payments Received by Students and Apprentices/Students and Trainees1055
Art. 21Other Income1067
Ch. IVTaxation of Capital
Art. 22Capital1087
Ch. VMethods for Elimination of Double Taxation
Art. 23 AExemption Method1118
Art. 23 BCredit Method/Relief from Double Taxation1119
Ch. VISpecial Provisions
Art. 24Non-Discrimination1273
Art. 25Mutual Agreement Procedure1339
Art. 26Exchange of Information/Exchange of Information and Administrative Assistance1393
Art. 27Members of Diplomatic Missions and Consular Posts1453
Art. 28Territorial Extension1471
Ch. VIIFinal Provisions
Art. 29Entry into Force1476
Art. 30Termination1477
Annex IReview of German DTCs1495
Annex IIOECD Model Tax Convention on Income and on Capital 19951504
Annex III: 1. US Model Income Tax Convention 19961521
Annex III: 2. Technical Explanation1543
Index1629

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