IFA: The OECD Model Convention - 1996 and Beyond - Income of Professional Partnerships Employees as Permanent Establishments (Paperback)

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

Imprint:	Kluwer Law International
Country of origin:	Netherlands
Series:	IFA Congress Series Set
Release date:	November 1998
First published:	November 1998
Authors:	International Fiscal Association (IFA)
Dimensions:	230 x 234 x 4mm (L x W x T)
Format:	Paperback
Pages:	71
ISBN-13:	978-90-411-1029-9
Categories:	Books > Business & Economics > Finance & accounting > Finance > Public finance > General Books > Law > Laws of other jurisdictions & general law > Financial, taxation, commercial, industrial law > Financial law > Taxation law Books > Money & Finance > Public finance > General
LSN:	90-411-1029-1
Barcode:	9789041110299

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