Library Catalogue
The 2010 OECD updates : Model tax convention & transfer pricing guidelines, a critical review (Record no. 32452)
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| 000 -LEADER | |
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| fixed length control field | 02767nam a2200217Ia 4500 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20210528125554.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 160316s2011 xxu||||| |||| 00| 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9789041138125 |
| 040 ## - CATALOGING SOURCE | |
| Transcribing agency | n |
| 082 ## - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 343.040000 |
| Item number | WEB |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Weber Dennis |
| 245 ## - TITLE STATEMENT | |
| Title | The 2010 OECD updates : Model tax convention & transfer pricing guidelines, a critical review |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | The Netherlands |
| Name of publisher, distributor, etc. | Kluwer Law International |
| Date of publication, distribution, etc. | 2011 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 227p |
| Dimensions | xvii |
| 365 ## - TRADE PRICE | |
| Price amount | Rs. 9,646 |
| 505 ## - FORMATTED CONTENTS NOTE | |
| Formatted contents note | TABLE OF CONTENTS<br/>Preface.<br/>Part I Introduction.<br/>Chapter 1 The 2010 OECD MC Amendments and the Revised TP Guidelines: An Overview Stef van Weeghel & Jan Gooijer;<br/>Part II The new Article 7 of the OECD MC: Attribution of Profits to PE; <br/>Chapter 2 Article 7 – New OEVD Rules for Attributing Profit to Permanent Establishments Mary Bennett.;<br/>Chapter 3 The 2010 Eliminination of Article 7-3 (1963): Rise and Fall of an Article Hans Pijl.;<br/>Chapter 4 Attribution of Profits to PE: A Business Perspective Johan Muller.;<br/>Part III Tax Treaty Entitlement of CIVs.;<br/>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.;<br/>Chapter 6 Suggested Treaty Benefits Approaches for Collective Investment Vehicles ( CIVs) and Its Investors under the OECD MTC 2010 Update Hein Vermeulen.;<br/>Chapter 7 The 2010 CIV-Report: A Comparison with the 1999 Partnership Report Ton Stevens.;<br/>Part IV Income from Employment.;<br/>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.;<br/>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 .;<br/>Part V The Revised Transfer Pricing Guidelines.;<br/>Chapter 10 The 2010 update to the OECD Transfer Pricing Guidelines Caroline Silberztein.;<br/>Chapter 11 Chapters I and III of the 2010 OECD Guidelines: Capita Selecta Antonio Russo.;<br/>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.;<br/>Part VI Sovereign Wealth Funds.;<br/>Chapter 13 How to Treat(y) Sovereign Wealth Funds? The Application of Tax Treaties to State-owned Entities, including Sovereign Wealth Funds Stijn Jansen |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | 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 |
| 700 ## - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Weeghel Stef van |
| -- | |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Source of classification or shelving scheme | Dewey Decimal Classification |
| Koha item type | BOOKs |
| Withdrawn status | Lost status | Damaged status | Not for loan | Home library | Current library | Shelving location | Date acquired | Cost, normal purchase price | Total Checkouts | Full call number | Barcode | Date last seen | Price effective from | Koha item type |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| . | . | 30.05.2017 | 9646.00 | 343.04 WEB | 29401 | 30.05.2017 | 30.05.2017 | BOOKs |