Subsequently, a panel composed of IFA members discussed the necessity and possibility of adapting Article 10 of that Model to tax systems with corporate tax integration. The book contains the papers presented and discussed by the panel.
|Update Frequency||As Needed|
|Product Line||Kluwer Law International|
- Introductory notes. Amending the OECD Model Treaty and Commentary in response to corporate tax integration. Article 10 of the OECD Model Tax Convention and the different approaches to integration. In a world where classical and integration systems co-exist, Article 10 OECD Model should not disregard the underlying corporation income tax. An optimum form of Article 10 of the OECD Model. Summary of proceedings.