Source versus residence : problems arising from the allocation of taxing rights in tax treaty law and possible alternatives / edited by Michael Lang ... [et al.].

Colaborador(es): Lang, Michael, Dr | EucotaxTipo de material: TextoTextoSeries Eucotax series on European taxation ; 20.Detalles de publicación: Austin : Wolters Kluwer Law & Business, c2008. Descripción: xxii, 361 p. : ill. ; 25 cmISBN: 9789041127631; 9041127631Tema(s): Double taxation -- Treaties -- Congresses | Taxing power -- Congresses | Doble imposición -- Tratados internacionales -- CongresosClasificación CDD: 343.0526
Contenidos:
Income from immovable property (article 6 OECD Model Convention) / Ekkehart Reimer -- Business profits article 7 OECD Model Convention) / Reuven S. Avi-Yonah and Kimberly A. Clausing -- Shipping, inland waterways transport and air transport (article 8 OECD Model Convention) / Guglielmo Maisto -- Notes on Guglielmo Maisto's paper on article 8 OECD Model Convention / Alexander Hemmelrath -- Dividends (article 10 OECD Model Convention) / Stef van Weeghe -- Discussion of Stef van Weeghel's paper on article 10 OECD Model Convention / Marjaana Helminen -- Interest (article 11 OECD Model Convention) / Robert Danon -- Royalties (article 12 OECD Model Convention) / Niv Tadmore -- Capital Gains (article 13 OECD Model Convention) / Stefano Simontacchi -- Discussion of Stefano Simontacchi's paper on article 13 OECD Model Convention / Richard Krever -- Income from employment (article 15 OECD Model Convention) / Robert Waldburger -- Directors' fees (article 16 OECD Model Convention) / Rainer Prokisch -- Artistes and Sportsmen (article 17 OECD Model Convention) / Daniel Sandler -- Discussion of Daniel Sandler's paper on article 17 OECD Model Convention / Dick Molenaar -- Pensions (article 18 OECD Model Convention) / Eric C.C.M. Kemmeren -- Government service (article 19 OECD Model Convention) / Pasquale Pistone -- Students (article 20 OECD Model Convention) / Luc De Broe -- Other income (article 21 OECD Model Convention) / Alexander Rust -- Discussion of Alexander Rust's paper on article 21 OECD Model Convention / Frank Pötgens and Alexander Bosman.
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Papers from the conference titled "Source verses residence: the allocation of taxing rights in tax treaty law--problems arising from the existing tax treaty provisions and possible alternatives" held at the Vienna University of Economics and Business Administration from 8-10 November 2007.

"EUCOTAX."

At head of title: Kluwer Law International.

Includes bibliographical references and index.

Income from immovable property (article 6 OECD Model Convention) / Ekkehart Reimer -- Business profits article 7 OECD Model Convention) / Reuven S. Avi-Yonah and Kimberly A. Clausing -- Shipping, inland waterways transport and air transport (article 8 OECD Model Convention) / Guglielmo Maisto -- Notes on Guglielmo Maisto's paper on article 8 OECD Model Convention / Alexander Hemmelrath -- Dividends (article 10 OECD Model Convention) / Stef van Weeghe -- Discussion of Stef van Weeghel's paper on article 10 OECD Model Convention / Marjaana Helminen -- Interest (article 11 OECD Model Convention) / Robert Danon -- Royalties (article 12 OECD Model Convention) / Niv Tadmore -- Capital Gains (article 13 OECD Model Convention) / Stefano Simontacchi -- Discussion of Stefano Simontacchi's paper on article 13 OECD Model Convention / Richard Krever -- Income from employment (article 15 OECD Model Convention) / Robert Waldburger -- Directors' fees (article 16 OECD Model Convention) / Rainer Prokisch -- Artistes and Sportsmen (article 17 OECD Model Convention) / Daniel Sandler -- Discussion of Daniel Sandler's paper on article 17 OECD Model Convention / Dick Molenaar -- Pensions (article 18 OECD Model Convention) / Eric C.C.M. Kemmeren -- Government service (article 19 OECD Model Convention) / Pasquale Pistone -- Students (article 20 OECD Model Convention) / Luc De Broe -- Other income (article 21 OECD Model Convention) / Alexander Rust -- Discussion of Alexander Rust's paper on article 21 OECD Model Convention / Frank Pötgens and Alexander Bosman.

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