Library Catalogue
The 2010 OECD updates : Model tax convention & transfer pricing guidelines, a critical review
Weber Dennis
The 2010 OECD updates : Model tax convention & transfer pricing guidelines, a critical review - The Netherlands Kluwer Law International 2011 - 227p xvii
TABLE OF CONTENTS
Preface.
Part I Introduction.
Chapter 1 The 2010 OECD MC Amendments and the Revised TP Guidelines: An Overview Stef van Weeghel & Jan Gooijer;
Part II The new Article 7 of the OECD MC: Attribution of Profits to PE;
Chapter 2 Article 7 – New OEVD Rules for Attributing Profit to Permanent Establishments Mary Bennett.;
Chapter 3 The 2010 Eliminination of Article 7-3 (1963): Rise and Fall of an Article Hans Pijl.;
Chapter 4 Attribution of Profits to PE: A Business Perspective Johan Muller.;
Part III Tax Treaty Entitlement of CIVs.;
Chapter 5 Charaterization and Tax Treaty Issues of Collective Investment Vehicles: A Review of the OECD Report and the 2010 Amendments to the Model Tax Convention Bruno da Silva.;
Chapter 6 Suggested Treaty Benefits Approaches for Collective Investment Vehicles ( CIVs) and Its Investors under the OECD MTC 2010 Update Hein Vermeulen.;
Chapter 7 The 2010 CIV-Report: A Comparison with the 1999 Partnership Report Ton Stevens.;
Part IV Income from Employment.;
Chapter 8 Updates to the Commentary on Article 15 of the OECD Model – Thoughts on the Interpretation of the Term ‘employer’ for Treaty Purposes Walter Andreoni.;
Chapter 9 Some Selected Interpretation and Qualification Issues with Respect to Article 15(2)(b) and (c) of the OECD Model Frank P.G. Pötgens .;
Part V The Revised Transfer Pricing Guidelines.;
Chapter 10 The 2010 update to the OECD Transfer Pricing Guidelines Caroline Silberztein.;
Chapter 11 Chapters I and III of the 2010 OECD Guidelines: Capita Selecta Antonio Russo.;
Chapter 12 OECD Revision of Chapters I-III and IX of the Transfer Pricing Guidelines: Some Comments on Hierarchy of Methods and Re-characterization of Actual Transactions Undertaken Guglielmo Maisto.;
Part VI Sovereign Wealth Funds.;
Chapter 13 How to Treat(y) Sovereign Wealth Funds? The Application of Tax Treaties to State-owned Entities, including Sovereign Wealth Funds Stijn Jansen
9789041138125
1. OECD - Committee On Fiscal Affairs2. Model Tax Convention On Income & Capital - Congresses3. Transfer Pricing - Law & Legislation - OECD Countries4. International Business Enterprises - Taxation - Law & Legislation
343.040000 / WEB
The 2010 OECD updates : Model tax convention & transfer pricing guidelines, a critical review - The Netherlands Kluwer Law International 2011 - 227p xvii
TABLE OF CONTENTS
Preface.
Part I Introduction.
Chapter 1 The 2010 OECD MC Amendments and the Revised TP Guidelines: An Overview Stef van Weeghel & Jan Gooijer;
Part II The new Article 7 of the OECD MC: Attribution of Profits to PE;
Chapter 2 Article 7 – New OEVD Rules for Attributing Profit to Permanent Establishments Mary Bennett.;
Chapter 3 The 2010 Eliminination of Article 7-3 (1963): Rise and Fall of an Article Hans Pijl.;
Chapter 4 Attribution of Profits to PE: A Business Perspective Johan Muller.;
Part III Tax Treaty Entitlement of CIVs.;
Chapter 5 Charaterization and Tax Treaty Issues of Collective Investment Vehicles: A Review of the OECD Report and the 2010 Amendments to the Model Tax Convention Bruno da Silva.;
Chapter 6 Suggested Treaty Benefits Approaches for Collective Investment Vehicles ( CIVs) and Its Investors under the OECD MTC 2010 Update Hein Vermeulen.;
Chapter 7 The 2010 CIV-Report: A Comparison with the 1999 Partnership Report Ton Stevens.;
Part IV Income from Employment.;
Chapter 8 Updates to the Commentary on Article 15 of the OECD Model – Thoughts on the Interpretation of the Term ‘employer’ for Treaty Purposes Walter Andreoni.;
Chapter 9 Some Selected Interpretation and Qualification Issues with Respect to Article 15(2)(b) and (c) of the OECD Model Frank P.G. Pötgens .;
Part V The Revised Transfer Pricing Guidelines.;
Chapter 10 The 2010 update to the OECD Transfer Pricing Guidelines Caroline Silberztein.;
Chapter 11 Chapters I and III of the 2010 OECD Guidelines: Capita Selecta Antonio Russo.;
Chapter 12 OECD Revision of Chapters I-III and IX of the Transfer Pricing Guidelines: Some Comments on Hierarchy of Methods and Re-characterization of Actual Transactions Undertaken Guglielmo Maisto.;
Part VI Sovereign Wealth Funds.;
Chapter 13 How to Treat(y) Sovereign Wealth Funds? The Application of Tax Treaties to State-owned Entities, including Sovereign Wealth Funds Stijn Jansen
9789041138125
1. OECD - Committee On Fiscal Affairs2. Model Tax Convention On Income & Capital - Congresses3. Transfer Pricing - Law & Legislation - OECD Countries4. International Business Enterprises - Taxation - Law & Legislation
343.040000 / WEB