000			02767nam a2200217Ia 4500
999			_c32452 _d32452
003			OSt
005			20210528125554.0
008			160316s2011 xxu||||| |||| 00| 0 eng d
020			_a9789041138125
040			_cn
082			_a343.040000 _bWEB
100			_aWeber Dennis
245			_aThe 2010 OECD updates : Model tax convention & transfer pricing guidelines, a critical review
260			_aThe Netherlands _bKluwer Law International _c2011
300			_a227p _cxvii
365			_bRs. 9,646
505			_aTABLE 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
650			_a1. 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			_aWeeghel Stef van _a
942			_2ddc _cBK