Issues in International Taxation

Discontinued

2002 Reports Related to the OECD Model Tax Convention

ISSN :: 1990-0368 (online)
ISSN :: 1013-1795 (print)
DOI :: 10.1787/19900368

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This series of publications examines various issues in international taxation. Most of the reports relate to the OECD Model Tax Convention on Income and on Capital.

Also available in: French

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Mark	Number	Date	Title
	N° 8	16 May 2003	PDF READ 2002 Reports Related to the OECD Model Tax Convention OECD This publication includes three recent reports that resulted in changes to the OECD Model Tax Convention. One covers entitlement to treaty benefits, another covers e-commerce, and the third covers issues arising under the permanent establishment article.
	N° 7	01 Apr 2000	PDF READ Issues Related to Article 14 of the OECD Model Tax Convention OECD This book recommends that Article 14 be eliminated from the OECD Model Tax Convention and describes the changes that would need to be made to the Articles and Commentary of the Model as a consequence.
	N° 6	26 Aug 1999	PDF READ The Application of the OECD Model Tax Convention to Partnerships OECD This report addresses the issue of the application of tax treaties to cases involving partnerships in detail and focuses on specific factual examples.

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