Tax Compliance Costs for Companies in an Enlarged European Community

Preface,

Chapter 1 Income from Immovable Property (Article 6 OECD Model Convention) - Ekkehart Reimer,

Chapter 2 Business Profits (Article 7 OECD Model Convention) - Reuven S. Avi-Yonah Kimberly A. Clausing,

Chapter 3 Shipping, Inland Waterways Transport and Air Transport (Article 8 OECD Model Convention) - Guglielmo Maisto

Chapter 4 Notes on Guglielmo Maisto’s Paper on Article OECD Model Convention - Alexander Hemmelrath

Chapter 5 Dividends (Article10OECD Model Convention) - Stef van Weeghel

Chapter 6 Discussion of Stef van Weeghel’s Paper on Article 10 OECD Model Convention - Marjaana Helminen,

Chapter 7 Interest (Article 11 OECD Model Convention) - Robert Danon,

Chapter 8 Royalties (Article 12 OECD Model Convention) - Niv Tadmore,

Chapter 9 Capital Gains (Article 13 OECD Model Convention) - Stefano Simontacchi,

Chapter 10 Discussion of Stefano Simontacchi’s Paper on Article 13 OECD Model Convention - Richard Krever,

Chapter 11 Income from Employment (Article 15 OECD Model Convention) - Robert Waldburger,

Chapter 12 Directors’ Fees (Article 16 OECD Model Convention) - Rainer Prokisch,

Chapter 13 Artistes and Sportsmen (Article 17 OECD Model Convention) - Daniel Sandler,

Chapter 14 Discussion of Daniel Sandler’s Paper on Article 17 OECD Model Convention - Dick Molenaar,

Chapter 15 Pensions (Article 18 OECD Model Convention) - Eric C.C.M. Kemmeren,

Chapter 16 Government Service (Article 19 OECD Model Convention) - Pasquale Pistone,

Chapter 17 Students (Article 20 OECD Model Convention) - Luc De Broe,

Chapter 18 Other Income (Article 21 OECD Model Convention) - Alexander Rust,

Chapter 19 Discussion of Alexander Rust’s Paper on Article 21 OECD Model Convention - Frank Pötgens and Alexander Bosman,

Index