LEADER 02824oam  22003854n 450 
001 996664151203316
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010   $a9789087220891$b(pbk.)
010   $a9087220898$b(pbk.)
035   $a(EXLCZ)9939442040800041
100   $a20250626d2011      uy         0
101 0 $aeng
135   $aurcnu||||||||
200 10$a"Taxes covered" $ea study of Article 2 of the OECD Model Tax Conventions /$fPatricia Brandstetter
210   $aAmsterdam $cIBFD$d2011
215   $axvi, 264 s. ;$d23 cm
320   $aIncludes bibliographical references (p. 227-264).
330   $aThis book provides an in-depth analysis of recent case law and academic literature, and sheds light on the background to the standard formulations used in the provision on the substantive scope of today's tax treaties.Why this book?The substantive scope of a tax treaty determines the extent of protection it can provide against international double taxation. Countries worldwide have adopted the text of Art. 2 ("Taxes covered") of the OECD Model Tax Conventions in their bilateral tax treaties. However, the structure and wording of Art. 2, which have remained virtually unchanged since the beginnings of tax treaty law in the 1920s, create interpretive issues and uncertainties in practical treaty application.This book not only provides an in-depth analysis of recent case law and academic literature, but also sheds light on the background to the standard formulations so widely used in the provision on the substantive scope of today's tax treaties. The source documents used have rarely found their way into publications before: historical OEEC and OECD Reports and Minutes, originally largely classified as "restricted" and thus inaccessible to the public for decades, provide an insight into the drafting process of Art. 2 and the discussions of Delegates from various nations on practical implications for treaty application. The book offers a unique perspective on this core treaty provision and aims to provide guidance for determining the "taxes covered" in any tax treaty.
606   $aDouble taxation$xTreaties
606   $aIncome tax$xLaw and legislation
606   $aCapital levy$xLaw and legislation
606   $aDouble taxation$vTreaties
606   $aIncome tax$xLaw and legislation
606   $aCapital levy$xLaw and legislation
615  4$aDouble taxation$xTreaties.
615  4$aIncome tax$xLaw and legislation.
615  4$aCapital levy$xLaw and legislation.
615  0$aDouble taxation
615  0$aIncome tax$xLaw and legislation.
615  0$aCapital levy$xLaw and legislation.
701   $aBrandstetter$b Patricia$01830055
712 02$aOrganisation for Economic Co-operation and Development.
912   $a996664151203316
996   $a"Taxes covered"$94400363
997   $aUNISA