Quotation Klokar, Martin. 2021. The List of Taxes According to Article 2(3) OECD Model Convention 1982 and 2017. In: Taxes Covered under Article 2 of the OECD Model - The Scope of Tax Treaties in a Dynamic Global Environment of Newly Created Taxes, Hrsg. Kofler/Lang/Pistone/Rust/Schuch/Spies/Staringer, 97-114. Amsterdam: IBFD.


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Abstract

The material scope of double taxation conventions is the starting point for any application of the agreement, since the understanding of the relevant terms in article 2 of the OECD Model Convention determines whether a treaty is applicable. However, the definition of the material scope of both the OECD Model Convention on Income and on Capital (2017) and the OECD Model Convention on Inheritances, Estates and Gifts (1982) has so far received only little attention in the academic literature. This book aims to explore the relationship between the OECD Model Conventions 1982 and 2017. Therefore, it analyses crucial areas concerning article 2 of the OECD Model Conventions 1982 and 2017.

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Publication's profile

Status of publication Published
Affiliation WU
Type of publication Chapter in edited volume
Language English
Title The List of Taxes According to Article 2(3) OECD Model Convention 1982 and 2017
Title of whole publication Taxes Covered under Article 2 of the OECD Model - The Scope of Tax Treaties in a Dynamic Global Environment of Newly Created Taxes
Editor Kofler/Lang/Pistone/Rust/Schuch/Spies/Staringer
Page from 97
Page to 114
Location Amsterdam
Publisher IBFD
Year 2021
Reviewed? N
URL https://www.ibfd.org/IBFD-Products/Taxes-Covered-under-Article-2-OECD-Model
Open Access N

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Klokar, Martin (Details)
Organization
Institute for Austrian and International Tax Law IN (Details)
Research areas (Ă–STAT Classification 'Statistik Austria')
5206 Financial law (Details)
5235 International law (Details)
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