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Practice Area: International Taxation













IFA: The OECD Model Convention - 1996 and Beyond
by: International Fiscal Association (Ifa)
November 1998,  ISBN 9041110291
ISBN 13: 9789041110299
Paperback
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Add to Shopping Cart: IFA: The OECD Model Convention - 1996 and Beyond - 9041110291 - 9789041110299
Those in the international law field greatly appreciate the seminar on development and selected topics of the OECD Model Tax Convention organized jointly by OECD and IFA as a regular feature of IFA Congresses.

The OECD Model Convention--1996 and Beyond offers accounts of the papers delivered and the discussions held in the context of this popular seminar at IFA's Congress of Geneva in September 1996. The seminar comprised two components:

  • current and upcoming work of the committee on Fiscal Affairs and in particular, its Working Party No.1, which is in charge of the Model Convention
  • two subjects regarding interpretation of the Convention, one under Article 14, the other under Article 7.

    Practitioners and academics whose work involves or is affected by the OECD Model Convention will appreciate this insightful publication.


    1. 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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    IFA: Cross-Border Effects of Restructuring Including Change of Legal Form
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    IFA: The OECD Model Convention - 1998 & Beyond: The Concept of Beneficial Ownership in Tax Treaties
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    IFA: Taxation of Non-Resident Entertainers
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    International Fiscal Association (Ifa)
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    IFA: The OECD Model Convention - 1997 and Beyond: Current Problems of the Permanent Establishment Definition
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    IFA: Taxation Issues in a Federal State and Economic Groupings
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    IFA: International Taxation Of Dividends Reconsidered
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    IFA: The Taxation of Employee Fringe Benefits
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    September 1995, ISBN/ISSN 9041100636,
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    IFA: How Domestic Anti-Avoidance Rules Affect Double Taxation Conventions
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    IFA: Corporate Tax on Distributions: Equalization Tax
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    IFA: Resolution Of Tax Treaty Conflicts By Arbitration
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