The OECD-Model-Convention and its Update 2014
Schriftenreihe IStR Band 90
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Beschreibung
Changes and effects on international tax planning The 2014 Update of the OECD Model Convention in particular addresses issues regarding beneficial ownership, treatment of termination payments, changes to the exchange of information provision and questions arising in the context to emissions permits and credits. This book includes 11 chapters which analyze the changes made by the Update and assess their effects on international tax planning. Moreover, the book offers a future outlook of the concept of permanent establishment in the context of the BEPS project. It incorporates the perspective of leading scholars and practitioners dealing with international tax cases. This book is designed to provide essential insights to academics, practitioners, tax officials and judges who deal or are interested in the field of international taxation.
Autor*in
Michael Lang
Themen in »The OECD-Model-Convention and its Update 2014«
exchange of information provision Steuerrecht international termination payment OECD-Musterabkommen international tax planning Steuerplanung emissions permit