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The Application of the OECF Model Tax Con : A Critical Analysis of the Report Prepared by the OECD Committee on Fiscal Affairs :  A Critical Analysis of the Report Prepared by the OECD Committee on Fiscal Affairs - Dr. Michael Lang

The Application of the OECF Model Tax Con : A Critical Analysis of the Report Prepared by the OECD Committee on Fiscal Affairs

A Critical Analysis of the Report Prepared by the OECD Committee on Fiscal Affairs

Paperback Published: August 2000
ISBN: 9789041197917
Number Of Pages: 104

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This unique work provides a timely and critical commentary on the OECD Report on Partnerships, which was published in 1999. This report is the first comprehensive analysis of the tax treatment of partnerships and will be the subject of extensive discussion among tax practitioners and academics in the years to come. The OECD Committee has put forward a set of general principles based on a detailed analysis of practical examples. This book summarises these principles and examines the validity of the premises from which the principles were derived. The critical analysis and in-depth study of practical problems offered here will be of significant value to practitioners and researchers dealing with this complex subject matter. The Application of the OECD Model Tax Convention to Partnerships is the result of extensive research and a number of seminars organised by the Department of Austrian and International Tax Law at the University of Economics and Business Administration in Vienna.

Preface. List of Abbreviations. List of Symbols. I. OECD-Report on Partnerships. II. Methodical Premises of the Report. III. The Entitlement of Partnerships to Treaty Benefits. IV. The Examples Explaining OECD's Concept on the Entitlement of Partnerships to Treaty Benefits. V. Conclusion.

ISBN: 9789041197917
ISBN-10: 9041197915
Audience: General
Format: Paperback
Language: English
Number Of Pages: 104
Published: August 2000
Country of Publication: US
Dimensions (cm): 23.39 x 15.6  x 0.53
Weight (kg): 0.15

Earn 289 Qantas Points
on this Book