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The OECD-Model-Convention and its Update 2014

Schriftenreihe IStR Band 90

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Michael Lang(Hg.), Pasquale Pistone(Hg.), Josef Schuch(Hg.), Claus Staringer(Hg.), Alfred Storck(Hg.), Alexander Rust, LL.M.(Hg.), The OECD-Model-Convention and its Update 2014 (2015), Linde Verlag, 1210 Wien, ISBN: 9783709406670

Beschreibung / Abstract

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.


  • Preface
  • List of Authors
  • The Definition of Dividends, Interest, Royalties and Capital Gains
  • Beneficial Ownership under Articles 10, 11 and 12 of the 2014 OECD Model Convention
  • Entertainers According to Art 17 OECD Model Convention
  • Alternative Provisions to Art 17 OECD Model Convention
  • Students and Business Apprentices According to Art 20 OECD Model Convention
  • Termination of Employment
  • Exchange of Information (Art 26 OECD Model Convention)
  • Tax Treaty Issues Related to Emissions Permits and Credits
  • The Implementation of the OECD Update 2014 in Bilateral Tax Treaty Practice – an OECD Member States’ Perspective
  • The OECD Update 2014 and its Impact on the UN Model Convention
  • Beyond the OECD Update 2014: Changes to the Concepts of Permanent Establishments in the Light of the BEPS Discussion
  • Series on International Tax Law

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