The Application of the Oecd Model Tax

This unique work provides a timely and critical commentary on the OECD Report on Partnerships, which was published in 1999. This report is the first comprehensive analysis of the tax treatment of partnerships and will be the subject of extensive discussion among tax practitioners and academics in the years to come. The OECD Committee has put forward a set of general principles based on a detailed analysis of practical examples. This book summarises these principles and examines the validity of the premises from which the principles were derived. The critical analysis and in-depth study of practical problems offered here will be of significant value to practitioners and researchers dealing with this complex subject matter. The Application of the OECD Model Tax Convention to Partnerships is the result of extensive research and a number of seminars organised by the Department of Austrian and International Tax Law at the University of Economics and Business Administration in Vienna.

Preface

5

(2)

Contents

7

(2)

List of Abbreviations

9

(2)

List of Symbols

11

(2)

OECD Report on Partnerships

13

(2)

Methodical Premises of the Report

15

(16)

The Relevance of the OECD Report and the Commentary to the OECD Model Tax Convention for the Interpretation of Tax Treaties

15

(5)

The Relation between Domestic Law and Tax Treaty Law

20

(9)

The Avoidance of Double Taxation and Double Non-Taxation as Object and Purpose of the OECD Model Tax Convention

29

(2)

The Entitlement of Partnerships to Treaty Benefits

31

(12)

Partnerships as Persons who are Residents of one Contracting State

31

(6)

The Relevance of the Tax Treatment in the State of Residence

37

(3)

The Relevance of the Tax Treatment in the State of Source

40

(3)

The Examples Explaining OECD's Conception on the Entitlement of Partnerships to Treaty Benefits

43

(56)

Example 1

43

(2)

Example 2

45

(3)

Example 3

48

(6)

Example 4

54

(3)

Example 5

57

(2)

Example 6

59

(3)

Example 7

62

(3)

Example 8

65

(3)

Example 9

68

(2)

Example 10

70

(2)

Example 11

72

(2)

Example 12

74

(2)

Determination of `Employer' for Purposes of Article 15

76

(2)

Example 13

78

(4)

Example 14

82

(6)

Example 15

88

(2)

Example 16

90

(3)

Example 17

93

(2)

Example 18

95

(4)

Conclusion

99

What is included with this book?

The New copy of this book will include any supplemental materials advertised. Please check the title of the book to determine if it should include any access cards, study guides, lab manuals, CDs, etc.

The Used, Rental and eBook copies of this book are not guaranteed to include any supplemental materials. Typically, only the book itself is included. This is true even if the title states it includes any access cards, study guides, lab manuals, CDs, etc.

FREE SHIPPING

Amazon no longer offers textbook rentals. We do!

The Application of the Oecd Model Tax Convention to Partnerships

Summary

Table of Contents

Supplemental Materials