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Search results with tag "Oecd model tax convention on income and capital"
KPMG report: Summary and initial analysis of Pillar Two ...
assets.kpmgdefinition of a recognised pension fund under the OECD Model Tax Convention on Income and Capital 2017 (“OECD Model Tax Convention”). In particular, the definition under the Pillar Two Blueprint does not include the requirement that the pension fund be …
ARTICLES OF THE OECD MODEL TAX CONVENTION ON …
www.oecd.orgARTICLES OF THE OECD MODEL TAX CONVENTION ON INCOME AND CAPITAL [as they read on 22 July 2010]