International Tax Handbook - ITHCONT5

International Tax Handbook: Contents

DOUBLE TAXATION. THE PRINCIPLES AND THE OECD MODEL

ITH500+The modern treaty
ITH502DT: principles: OECD model: primary/secondary taxing rights
ITH503+Development of the treaty
ITH505DT: OECD model: place of treaty in domestic law
ITH508DT: principles: OECD model: functions of the treaty
ITH509+The influence of OECD
ITH514+'Resident of'
ITH519+Different residence articles
ITH524DT: principles: OECD model: enterprise of
ITH525DT: principles: OECD model: permanent establishment
ITH526+Business profits
ITH531+The Dividend Article
ITH533+Relief for economic double taxation
ITH537+The Dividend Article in United Kingdom treaties
ITH549DT: OECD model: effectively connected: dividends excluded
ITH553+Interest
ITH559DT: principles: OECD model: royalties
ITH560DT: principles: OECD model: associated enterprises
ITH561+Non-discrimination
ITH571DT: OECD: income from immovable property and capital gains
ITH572DT: principles: OECD model: other Income Article
ITH573DT: principles: OECD model: mutual agreement
ITH574DT: principles: OECD model: exchange of information
ITH577+Methods of eliminating double taxation
ITH581DT: principles: OECD model: unilateral relief




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