The List of Taxes According to Article 2(3) OECD Model Convention 1982 and 2017

Publikation: Beitrag in Buch/KonferenzbandBeitrag in Sammelwerk

Abstract

The material scope of double taxation conventions is the starting point for any application of the agreement, since the understanding of the relevant terms in article 2 of the OECD Model Convention determines whether a treaty is applicable. However, the definition of the material scope of both the OECD Model Convention on Income and on Capital (2017) and the OECD Model Convention on Inheritances, Estates and Gifts (1982) has so far received only little attention in the academic literature.

This book aims to explore the relationship between the OECD Model Conventions 1982 and 2017. Therefore, it analyses crucial areas concerning article 2 of the OECD Model Conventions 1982 and 2017.
OriginalspracheEnglisch
TitelTaxes Covered under Article 2 of the OECD Model - The Scope of Tax Treaties in a Dynamic Global Environment of Newly Created Taxes
Redakteure/-innen Kofler/Lang/Pistone/Rust/Schuch/Spies/Staringer
ErscheinungsortAmsterdam
VerlagIBFD
Seiten97 - 114
PublikationsstatusVeröffentlicht - 2021

Österreichische Systematik der Wissenschaftszweige (ÖFOS)

  • 505004 Finanzrecht
  • 505029 Völkerrecht

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