Ifa: International Taxation of Dividends Reconsidered in Light of Corporate Tax Integration: International Taxation of Dividends Reconsidered

These proceedings of "The OECD Model Convention 1994 and Beyond" held in Toronto open with a report on OECD work relating to the Convention and its Official Commentary. They discuss the necessity and possibility of adapting Article 10 of that model to tax systems with corporate tax integration.

List of contents

Amending the OECD Model Treaty and Commentary in response to corporate tax integration; Article 10 of the OECD Model Tax Convention and the different approaches to integration; in a world where classical and integration systems co-exist, Article 10 OECD Model should not disregard the underlying corporation income tax; an optimum form of Article 10 of the OECD Model.

Product details

• Authors: Ifa, International Fiscal Associaiton (Ifa), International Fiscal Association (Ifa), International Fiscal Association Staff, Organization for Economic Cooperation &
• Publisher: Wolters Kluwer Law & Business
• Languages: English
• Product format: Paperback / Softback
• Released: 01.01.1995
• EAN: 9789041108715
• ISBN: 978-90-411-0871-5
• No. of pages: 96
• Dimensions: 156 mm x 234 mm x 5 mm
• Weight: 145 g
• Series: Ifa Congress Seminar Series; Ifa Congress Series Set
• Subject: Social sciences, law, business > Business > Economics