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IFA: The OECD Model Convention - 1996 and Beyond - Income of Professional Partnerships Employees as Permanent Establishments (Paperback)
Loot Price: R2,618
Discovery Miles 26 180
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IFA: The OECD Model Convention - 1996 and Beyond - Income of Professional Partnerships Employees as Permanent Establishments (Paperback)
Series: IFA Congress Series Set
Expected to ship within 10 - 15 working days
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The seminar on development and selected topics of the OECD Model
Tax Convention, organized jointly by OECD and IFA, has become a
much-appreciated regular feature of IFA Congresses. The present
publication gives an account of the papers delivered and the
discussions held in the context of this seminar at IFA's Congress
in Geneva in September 1996. The first and foremost part of the
seminar was constituted as usual by reports delivered by Mr Owens
and Mr Luthi on 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. For the subsequent panel two
subjects regarding interpretation of that Convention were selected,
one under its article 14, the other under its article 7.
General
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