Store International IFA: International Taxation Of Dividends Reconsidered

IFA: International Taxation Of Dividends Reconsidered

By International Fiscal Association (IFA)


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The seminar in Toronto on `The OECD Model Convention 1994 and Beyond', of which this book is the Proceedings, opened with high-ranking representatives of the OECD who reported on current and upcoming OECD work relating to the Convention and its Official Commentary.

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.

Last Updated 11/01/1995
Update Frequency As Needed
Product Line Kluwer Law International
ISBN 9789041108715
SKU 10058067-0001
Table of Contents
    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.