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International Taxation of Dividends Reconsidered in Light of Corporate Tax Integration : Proceedings of a Seminar Organised Jointly with OECD in Toronto in 1994 During the 48th Congress of the International Fiscal Association :  Proceedings of a Seminar Organised Jointly with OECD in Toronto in 1994 During the 48th Congress of the International Fiscal Association - International Fiscal Association

International Taxation of Dividends Reconsidered in Light of Corporate Tax Integration : Proceedings of a Seminar Organised Jointly with OECD in Toronto in 1994 During the 48th Congress of the International Fiscal Association

Proceedings of a Seminar Organised Jointly with OECD in Toronto in 1994 During the 48th Congress of the International Fiscal Association

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Published: November 1995
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The seminar in Toronto on 'The OECD Model Convention 1994 and Beyond', of which this book is the Proceedings, opened with high-ranking representatives of the OECD who reported on current and upcoming OECD work relating to the Convention and its Official Commentary. Subsequently, a panel composed of IFA members discussed the necessity and possibility of adapting Article 10 of that Model to tax systems with corporate tax integration. The book contains the papers presented and discussed by the panel.

Introductory Notesp. 1
Amending the OECD Model Treaty and Commentary in Response to Corporate Tax Integrationp. 5
Article 10 of the OECD Model Tax Convention and the Different Approaches to Integrationp. 29
In a World where Classical and Integration Systems Co-exist, Article 10 OECD Model should not Disregard the Underlying Corporation Income Taxp. 45
An Optimum Form of Article 10 of the OECD Modelp. 59
Summary of Proceedingsp. 71
Table of Contents provided by Blackwell. All Rights Reserved.

ISBN: 9789041108715
ISBN-10: 9041108718
Series: Ifa Congress Seminar Series
Audience: General
Format: Paperback
Language: English
Number Of Pages: 96
Published: November 1995
Publisher: Kluwer Law International
Country of Publication: GB
Dimensions (cm): 23.39 x 15.6  x 0.48
Weight (kg): 0.14