Store International IFA: The OECD Model Convention - 1996 and Beyond

IFA: The OECD Model Convention - 1996 and Beyond

By International Fiscal Association (IFA)


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Those in the international law field greatly appreciate the seminar on development and selected topics of the OECD Model Tax Convention organized jointly by OECD and IFA as a regular feature of IFA Congresses.

The OECD Model Convention--1996 and Beyond offers accounts of the papers delivered and the discussions held in the context of this popular seminar at IFA's Congress of Geneva in September 1996. The seminar comprised two components:

  • current and upcoming work of the committee on Fiscal Affairs and in particular, its Working Party No.1, which is in charge of the Model Convention
  • two subjects regarding interpretation of the Convention, one under Article 14, the other under Article 7.

    Practitioners and academics whose work involves or is affected by the OECD Model Convention will appreciate this insightful publication.

  • Last Updated 11/01/1998
    Update Frequency As Needed
    Product Line Kluwer Law International
    ISBN 9789041110299
    SKU 10058672-0001
    Table of Contents
      Introductory Notes
      Works of the OECD I; J. Owens
      Works of the OECD II; D. Lütti
      Allocation of Profits under Article 14
      To Which Extent do Employees Assigned to a Subsidiary Constitute a Permanent Establishment of the Parent Company?
      Appendix 1: The OECD Committee on Fiscal Affairs
      Appendix 2: Outline on Article 14
      Appendix 3: Outline on Employees as a Permanent Establishment
      Appendix 4: The Origins of OECD Model Articles 7, 14 and 15