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The OECD Model Convention and Its Update 2014

The OECD Model Convention and Its Update 2014

Author: Michael Lang; Pasquale Pistone, et al
Publisher: IBFD Publications BV
ISBN: 9789087223014
Published In: February 2015
Format: Paperback
Jurisdiction: Netherlands ? Disclaimer:
Countri(es) stated herein are used as reference only

HKD 1,170.00

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Description
Contents

Details

The OECD published the 2014 Update of the OECD Model Convention in July 2014. The OECD Committee on Fiscal Affairs and its Working Parties have been working on the proposed changes to the OECD Model and the Commentary for some years. The Update in particular addresses issues regarding beneficial ownership, treatment of termination payments, changes to the exchange of information provision and questions arising in the context of emissions permits and credits.

This book includes 11 chapters which analyze the changes made by the Update and assesses their effects on international tax planning. Moreover, the book offers a future outlook of the concept of permanent establishment in the context of the BEPS project. It incorporates the perspective of leading scholars and practitioners dealing with international tax cases.

This book is designed to provide essential insights to academics, practitioners, tax officials and judges who deal with or are interested in the field of international taxation.

Preface

List of Authors

Josef Schuch/Erik Pinetz

The Definition of Dividends, Interest, Royalties and Capital Gains

Felipe Vallada

Beneficial Ownership under Articles 10, 11 and 12 of the 2014 OECD Model Convention

Pasquale Pistone/Erich Schaffer

Entertainers According to Art 17 OECD Model Convention

Maryte Somare

Alternative Provisions to Art 17 OECD Model Convention

Claus Staringer/Anna Binder

Students and Business Apprentices According to Art 20 OECD Model Convention