Taxes covered under Article 2 of the OECD Model the scope of tax treaties in a dynamic global environment of newly created taxes / editors: Georg Kofler, Michael Lang, Pasquale Pistone, Alexander Rust, Josef Schuch, Karoline Spies, Claus Staringer.

Format Electronic
Publication InfoAmsterdam : IBFD, [2021]
Descriptionxiii, 292 pages : illustrations ; 23 cm.
Supplemental ContentFull text available from Ebook Central - Academic Complete
Subjects
Double taxation--OECD countries.
Income tax--Law and legislation. --OECD countries.
Capital levy--Law and legislation. --OECD countries.

Other author/creatorKofler, Georg, 1977-
Other author/creatorLang, Michael, 1965-
Other author/creatorPistone, Pasquale.
Other author/creatorRust, Alexander.
Other author/creatorSchuch, Josef.
Other author/creatorSpies, Karoline, 1986-
Other author/creatorStaringer, Claus.
SeriesWU Institute for Austrian and International Tax Law European and International Tax Law and Policy Series ; Volume 19
WU Institute for Austrian and International Tax Law European and international tax law and policy series ; v. 19. UNAUTHORIZED
Contents Chapter 1: The notion of "tax" according to article 2 OECD Model Convention 1982 and 2017 / Riedl, M. ; p. 1-24
Contents Chapter 2: Taxes on income according to article 2(1) and (2) OECD Model Convention 2017 / Kotha, A.P. ; p. 25-43
Contents Chapter 3: Taxes on capital according to article 2(1) and (2) OECD Model Convention 2017 / Knotzer, C. ; p. 45-76
Contents Chapter 4: Taxes on estates and inheritances and on gifts according to article 2(1) and (2) OECD Model Convention 1982 / Gombotz, S. ; p. 77-95
Contents Chapter 5: The list of taxes according to article 2(3) OECD Model Convention 1982 and 2017 / Klokar, M. ; p. 97-114
Contents Chapter 6: Identical or substantially similar taxes according to article 2(4) OECD Model Convention 1982 and 2017 / Schuch, J. Lan, S. ; p. 115-141
Contents Chapter 7: Diverted profits taxes and article 2 OECD Model Convention 2017 / Staringer, C. Caziero, M. ; p. 143-166
Contents Chapter 8: Digital taxes and article 2 OECD Model Convention 2017 / Pistone, P. Ullmann, A. ; p. 167-200
Contents Chapter 9: Industry-specific taxes and article 2 OECD Model Convention 1982 and 2017 / Pérez Jarpa, C. ; p. 201-237
Contents Chapter 10: Double protection under article 2 OECD Model Convention 1982 and 2017? / Mittendorfer, M. ; p. 239-261
Contents Chapter 11: Tax treaty application beyond the scope of Article 2 OECD Model Convention 1982 and 2017 (mutual agreement, non-discrimination, mutual assistance) / Rust, A. Cardoso, G. Capristano Luo, X. ; p. 263-288
Abstract 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. The topics include: The notion of 'tax' according to article 2 of the OECD Model Conventions 1982 and 2017; The list of taxes according to article 2(3) of the OECD Model Conventions 1982 and 2017; Identical or substantially similar taxes according to article 2(4) of the OECD Model Conventions 1982 and 2017; Digital taxes and article 2 of the OECD Model Conventions 1982 and 2017; Double protection under article 2 of the OECD Model Conventions 1982 and 2017; Tax treaty application beyond the scope of article 2 of the OECD Model Conventions 1982 and 2017 (non-discrimination, mutual agreement and mutual assistance).
Bibliography noteIncludes bibliographical references.
Access restrictionAvailable only to authorized users.
Technical detailsMode of access: World Wide Web
Genre/formElectronic books.
LCCN 2021408124
ISBN9789087226718 (paperback)
ISBN9087226713

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