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A Commentary to the OECD, UN and U.S. Model Conventions for the
A Commentary to the OECD, UN and U.S. Model Conventions for the Avoidance
K. Vogel
ISBN: 9789041108920
Format: Hardback
Publisher:Kluwer Law International
Edition: 3rd Revised edition
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This reference is organized on the basis of the OECD Model Convention, with each of the chapters focusing on one article of the Convention, giving its wording, that of the respective articles of the UN and US models, the official commentary by the OECD, and a discussion of legal problems involved.
This reference is organized on the basis of the OECD Model Convention, with each of the chapters focusing on one article of the Convention, giving its wording, that of the respective articles of the UN and US models, the official commentary by the OECD, and a discussion of the legal problems raised. There is also an account of all German tax treaties, how they differ from the model provisions, and what may be the practical impact of such differences. This edition is updated to 1995, and includes the 1992 revision of the OECD Model and the most recent one of September 1995, as well as all recent case law and relevant literature.
| ISBN | 9041108920 | | Part volume | A Commentary to the OECD, UN and U.S. Model Conventions for the Avoidance | | ISBN13 | 9789041108920
(What's this?) | | Volumes | 1 | | Publisher | Kluwer Law International | | Weight (grammes) | 2427 | | Imprint | Kluwer Law International | | Published in | Zuidpoolsingel | | Format | Hardback | | Previous ISBN | 9789065448361 | | Publication date | 11 Nov 1997 | | Height (mm) | 230 | | Library of Congress | 97225920 | | Width (mm) | 169 | | DEWEY | 341.4844 | | Spine width (mm) | 78 | | DEWEY edition | DC20 | | Academic level | Professional / Scholarly | | Pages | 1520 | |
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| | | List of abbreviations | | | | | | Introduction | | 2 | | | | Title of the Convention | | 77 | | Ch. I | | Scope of the Convention | | | | Art. 1 | | Persons Covered | | 83 | | Art. 2 | | Taxes Covered | | 137 | | Ch. II | | Definitions | | | | Art. 3 | | General Definitions | | 165 | | Art. 4 | | Resident-Residence | | 218 | | Art. 5 | | Permanent Establishment | | 271 | | Ch. III | | Taxation of Income | | | | Art. 6 | | Income from Immovable/Real Property | | 366 | | Art. 7 | | Business Profits | | 391 | | Art. 8 | | Shipping, Inland Waterways Transport and Air Transport | | 475 | | Art. 9 | | Associated Enterprises | | 510 | | Art. 10 | | Dividends | | 575 | | Art. 11 | | Interest | | 706 | | Art. 12 | | Royalties | | 765 | | Art. 13 | | Capital Gains | | 810 | | Art. 14 | | Independent Personal Services | | 853 | | Art. 15 | | Dependent Personal Services | | 879 | | Art. 16 | | Directors' Fees/Directors' Fees and Remuneration of Top Level Managerial Officials | | 953 | | Art. 17 | | Artistes and Sportsmen/Income earned by Entertainers and Athletes | | 965 | | Art. 18 | | Pensions/Pensions and Social Security Payments/Pensions, Annuities, Alimony, and Child Support | | 997 | | Art. 19 | | Government Service | | 1018 | | Art. 20 | | Students/Payments Received by Students and Apprentices/Students and Trainees | | 1055 | | | More... | | |
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