IFA: The OECD Model Convention - 1996 and Beyond

Income of Professional Partnerships Employees as Permanent Establishments

By:

International Fiscal Association (Ifa)

Format:

Paperback / softback

Series:

IFA Congress Series Set

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Description

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.

Release date Australia

November 1st, 1998

Author

International Fiscal Association (Ifa)

Audiences

Postgraduate, Research & Scholarly
Professional & Vocational
Undergraduate

Pages

Series

IFA Congress Series Set

Dimensions

234x230x4

ISBN-13

9789041110299

Product ID

3881433

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