Similar Search Results - EconBiz

International - Article 19(2): The Complexity of the OECD Model Can Be Reduced - The OECD Model Tax Convention contains a complex system for allocating taxing rights between the residence state and the source state. Technically, it would be possible to reduce the number of rules dramatically, but the acceptance of the OECD Model depends to a certain extent on some complexity. The disadvantages of ...

Lang, Michael - In: Bulletin for international taxation 61 (2007) 1, pp. 17-22

Persistent link: https://www.econbiz.de/10007598443

2008 OECD Model: Conflicts of Qualification and Double Non-Taxation - The 2008 Update of the OECD Model modified Para. 32.6 of the Commentary on Art. 23 (Elimination of double taxation). Para. 32.6 was added in 2000 and deals with double non-taxation arising from conflicts of qualification. The changes to Para. 32.6, although minor, deserve careful analysis because the issue of qualification ...

Lang, Michael - In: Bulletin for international taxation 63 (2009) 5-6, pp. 204-207

Persistent link: https://www.econbiz.de/10008270302

OECD/Austria - Conflicts of Income Allocation in Tax Treaty Law: The Differing Opinions of the Austrian Federal Ministry of Finance and the OECD

Lang, Michael - In: Bulletin for international taxation 67 (2013) 2, pp. 105-108

Persistent link: https://www.econbiz.de/10010090364

OECD/Austria - Conflicts of Income Allocation in Tax Treaty Law: The Differing Opinions of the Austrian Federal Ministry of Finance and the OECD

Lang, Michael - In: Bulletin for international taxation 67 (2013) 2, pp. 105-108

Persistent link: https://www.econbiz.de/10010090819

A service of the