Catalogue


The Application of the OECD model tax convention to partnerships.
imprint
Paris, France : Organisation for Economic Co-operation and Development ; Washington, D.C. : OECD Publications and Information Centre [distributor], c1999.
description
129 p. : ill. ; 23 cm.
ISBN
9264170774
format(s)
Book
Holdings
More Details
imprint
Paris, France : Organisation for Economic Co-operation and Development ; Washington, D.C. : OECD Publications and Information Centre [distributor], c1999.
isbn
9264170774
catalogue key
3044191
A Look Inside
Summaries
Main Description
The application of tax treaties to cases involving partnerships raises a number of complex issues. When is a partnership entitled to the benefits of a tax convention? What happens when the residence and source States apply different articles of the Convention on the basis of differences in their domestic law? How can the problems arising from conflicts of income allocation be solved? This report addresses these issues in detail and focuses on specific factual examples. For each example, the facts and, where applicable, relevant aspects of domestic tax laws are described. Comprehensive recommendations for dealing with the international taxation of partnerships in practice are also presented.
Main Description
This report addresses the issue of the application of tax treaties to cases involving partnerships in detail and focuses on specific factual examples.

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