Oecd Model
Found 4 free book(s)
2017 UPDATE TO THE MODEL TAX CONVENTION - OECD
www.oecd.orgOECD member countries and the positions of non-OECD economies. These changes include the replacement of the positions of Latvia, which became a member of the OECD after the publication of the 2014 version of the OECD Model, by reservations and observations.
ARTICLES OF THE MODEL CONVENTION WITH RESPECT TO ...
www.oecd.orgOECD MODEL TAX CONVENTION 8 OECD Article 4 RESIDENT 1. For the purposes of this Convention, the term "resident of a Contracting State" means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of …
GENERAL EFFECTIVE DATE UNDER ARTICLE 28: 1 DECEMBER …
www.irs.govThe Convention is based to a large extent on the United States draft model income tax convention published by the Department of the Treasury in June 1981 and the OECD model published in January 1977. It takes into account changes in the income tax laws and tax treaty policies of the two countries.
MANAGING AND IMPROVING TAX COMPLIANCE SEPT 04 …
www.oecd.orgFigure 7.3 Examples of indicators of compliance used in some OECD jurisdictions.....66. Managing and Improving Tax Compliance 4 ABOUT THIS DOCUMENT ... of a model for the application of risk management in a tax administration context — described as the ‘Revenue Risk Management Cycle’.