Ifa: The OECD Model Convention - 1996 and Beyond: Income of Professional Partnerships Employees as Permanent Establishments

An account of the papers delivered and the discussions held at the OECD Model Tax Convention in 1996. It reports on the work of the Committee on Fiscal Affairs, in particular its Working Party No.1, which is in charge of the Model Convention and its interpretation under Article 14 and Article 7.

List of contents

Introductory Notes. Works of the OECD I; J. Owens. Works of the OECD II; D. Lutti. Allocation of Profits under Article 14. To Which Extent do Employees Assigned to a Subsidiary Constitute a Permanent Establishment of the Parent Company? Appendix 1: The OECD Committee on Fiscal Affairs. Appendix 2: Outline on Article 14. Appendix 3: Outline on Employees as a Permanent Establishment. Appendix 4: The Origins of OECD Model Articles 7, 14 and 15.

Product details

• Authors: Ifa, International Fiscal Associaiton (Ifa), International Fiscal Association (Ifa)
• Assisted by: International Fiscal Association Staff (Editor)
• Publisher: Wolters Kluwer Law & Business
• Languages: English
• Product format: Paperback / Softback
• Released: 01.01.1998
• EAN: 9789041110299
• ISBN: 978-90-411-1029-9
• No. of pages: 71
• Dimensions: 156 mm x 234 mm x 4 mm
• Weight: 127 g
• Series: Ifa Congress Seminar Series; Ifa Congress Series Set
• Subject: Social sciences, law, business > Business > Economics