+612 9045 4394
 
CHECKOUT
The OECD Model Convention 1998 and Beyond : The Concept of Beneficial Ownership in Tax Treaties :  The Concept of Beneficial Ownership in Tax Treaties - International Fiscal Association

The OECD Model Convention 1998 and Beyond : The Concept of Beneficial Ownership in Tax Treaties

The Concept of Beneficial Ownership in Tax Treaties

Paperback Published: October 2000
ISBN: 9789041114273
Number Of Pages: 59

Share This Book:

Paperback

$96.25
or 4 easy payments of $24.06 with Learn more
Ships in 5 to 9 business days

The OECD Model Tax Convention seminar is a regular feature of the annual IFA Congress. At the 1998 Congress, held in London, the seminar focused on the relationship between tax treaties and domestic laws in OECD member countries.After general surveys by two high-ranking OECD officials of relevant issues and developments in the Working Groups of the OECD's Committee of Fiscal Affairs during the course of the preceding year, the 1998 seminar offered two topics--on the concept of beneficial ownership, and on the characterization of retirement income--which were opened for discussion among panelists and attendees. The discussion shed significant light on the inter-relatedness of cross-border pensions, deferred compensation, and anti-abuse provisions as they appear in bilateral tax treaties, domestic laws, and the Model Convention.This handy volume reprints in full all the papers presented at this important seminar, along with the subsequent discussions. Practitioners and academics interested in the development and application of the OECD Model Tax Convention will appreciate its valuable insights.

Welcome to the Congress Participants by the Chairman, Klaus Vogelp. 1
The Current Work Programme of the OECD's Committee on Fiscal Affairsp. 3
OECD Work on Tax Treatiesp. 7
The Concept of Beneficial Ownership in Tax Treatiesp. 15
The Characterization of Retirement Income in Tax Treatiesp. 33
Table of Contents provided by Blackwell. All Rights Reserved.

ISBN: 9789041114273
ISBN-10: 9041114270
Series: Ifa Congress Seminar Series
Audience: General
Format: Paperback
Language: English
Number Of Pages: 59
Published: October 2000
Country of Publication: NL
Dimensions (cm): 23.39 x 15.6  x 0.31
Weight (kg): 0.09