OECD范本.pdf,ARTICLES OF THE MODEL CONVENTION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL [as they read on 28 January 2003] SUMMARY OF THE CONVENTION TITLE AND PREAMBLE CHAPTER I Scope of the Convention Art. 1 Persons Covered Art. 2 Taxes covered CHAP
doi:10.2139/ssrn.3794565The paper forms part of the book compiling papers presented at the MaiSymposium at WU in 2020. The paper discusses the meaning and scope of various terms in ArtSocial Science Electronic Publishing
General Definition of PE: A. Paragraph 1 A fixed place of business, through which the business of an enterprise is wholly or partly carried on. 1) A place of business: a facility such as premises, m…
History of the OECD Model Tax Convention on Income and CapitalThe article reviews the history of article 1 ('Persons Covered') of the OECD Model Tax Convention as a basis to analyse the provision's role and function in relJohann Hattingh...
(and other) industries in developing countries, and considers the current standards in the OECD and the UN model tax conventions, and the new Multilateral Convention. The toolkit discusses economic considerations that may guide policy in this area, the types of assets that could appropriately ...
Dispute resolution mechanisms The mutual agreement procedure (MAP) provision in Article 25 of the OECD Model Tax Convention6 can serve as a basis for developing a separate GloBE dispute resolution mechanism. Such mechanism could be implemented through different legal instruments, such as a new ...
2014UPDATETOTHEOECD MODELTAXCONVENTION AdoptedbyOECDCouncil on15July2014 15July2014 THE2014UPDATETOTHEOECDMODELTAXCONVENTION Introduction Thisnoteincludesthecontentsofthe2014UpdatetotheOECDModelTaxConvention(the2014 Update).The2014UpdatewasapprovedbytheCommitteeonFiscalAffairson26June2014andby theOECDCouncilon15...
”Target 18 of the Kunming-Montreal Global Biodiversity Framework covers support to all sectors with a biodiversity impact by inviting Parties to the Convention on Biological Diversity to“identify by 2025,and eliminate,phase out or re incentives,including subsidies,harmful for biodiversity,in a ...
I choose this solution over a standard two-way fixed-effect (2FE) model because the treatment timing (entry into force of the OECD Convention) is staggered over the years 1999-2001 for early signatories and my panel dataset is unbalanced. I adopt the model proposed by Xu (2017), which ...
199760.The Convention on the Rights of the Child set the stage for additional effortsi.e.,Growing Up in Cities,Habitat IIto include young people in land use decisionsDerr,Chawla and Mintzer,201861.UN agencies and delegates followed this guidance in creating Agenda 21 in 1992.This manifesto ...