| ISBN |
9264099905
|
| テキストの言語 |
英語
|
| 分類：NDC10版 |
345.1
|
| 本タイトル |
2002 reports related to the OECD Model Tax Convention.
|
| 出版地・頒布地 |
Paris :
|
| 出版者・頒布者名 |
Organisation for Economic Co-operation and Development,
|
| 出版年・頒布年 |
c2003
|
| 数量 |
126 p. ;
|
| 大きさ |
23 cm
|
| 一般注記 |
Published in French under the title: Rapports de 2002 relatifs au Modèle de convention fiscale de l'OCDE.
|
| 書誌注記 |
Includes bibliographical references.
|
| 内容注記 |
Restricting the entitlement to treaty benefits -- Treaty characterisation issues arising from E-Commerce: report adopted by the Committee on Fiscal Affairs -- Issues arising under Article 5 (Permanent Establishment) of the Model Tax Convention
|
| 要約、抄録、注釈等 |
This publication includes three recent reports of the Committee on Fiscal Affairs that resulted in changes to the OECD Model Tax Convention on Income and Capital. The first considers how to address situations where it would seem inappropriate to grant the benefits of tax treaties. The second examines the characterization of various types of electronic commerce payments under tax conventions. The third provides background for changes made to the Commentary on Article 5
|
| 団体名(副出標目) |
Organisation for Economic Co-operation and Development
|
| シリーズ名・巻次 |
Issues in international taxation ; no. 8 |
| 一般件名 |
Double taxation
Double taxation -- Treaties |
| 資料情報1 |
『2002 reports related to the OECD Model Tax Convention.』（Issues in international taxation ;
no. 8） Organisation for Economic Co-operation and Development, c2003
（所蔵館：中央
請求記号：F/345.1/T97/T
資料コード：5007019550）
|
| URL |
https://catalog.library.metro.tokyo.lg.jp/winj/opac/switch-detail.do?lang=ja&bibid=1345913656 |
