The Application of the OECD Model Tax Convention to Partnerships
Author | : Organisation for Economic Co-operation and Development |
Publisher | : Org. for Economic Cooperation & Development |
Total Pages | : 138 |
Release | : 1999 |
ISBN-10 | : UOM:39015042095003 |
ISBN-13 | : |
Rating | : 4/5 (03 Downloads) |
Download or read book The Application of the OECD Model Tax Convention to Partnerships written by Organisation for Economic Co-operation and Development and published by Org. for Economic Cooperation & Development. This book was released on 1999 with total page 138 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book includes the report adopted by Committee on Fiscal Affairs. It deals with the application of the provisions of the OECD Model Tax Convention, and indirectly of bilateral tax conventions based on that Model, to the partnerships. It includes the reservations of France, Germany, the Netherlands, Portugal and Switzerland on various aspects of the report.