{"title":"Non-OECD Economies’ Positions on the OECD Model Tax Convention","authors":"","doi":"10.1787/5843448e-en","DOIUrl":"https://doi.org/10.1787/5843448e-en","url":null,"abstract":"","PeriodicalId":386503,"journal":{"name":"Model Tax Convention on Income and on Capital (Full Version)","volume":"52 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123925715","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Positions on Article 16 (Directors’ Fees) and its commentary","authors":"","doi":"10.1787/8a81babd-en","DOIUrl":"https://doi.org/10.1787/8a81babd-en","url":null,"abstract":"","PeriodicalId":386503,"journal":{"name":"Model Tax Convention on Income and on Capital (Full Version)","volume":"25 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129627947","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Commentary on Article 16: Concerning the Taxation of Directors’ Fees","authors":"","doi":"10.1787/1a41aac8-en","DOIUrl":"https://doi.org/10.1787/1a41aac8-en","url":null,"abstract":"","PeriodicalId":386503,"journal":{"name":"Model Tax Convention on Income and on Capital (Full Version)","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117079567","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Model Tax Convention on Income and on Capital 2017 (Full Version)","authors":"","doi":"10.1787/g2g972ee-en","DOIUrl":"https://doi.org/10.1787/g2g972ee-en","url":null,"abstract":"","PeriodicalId":386503,"journal":{"name":"Model Tax Convention on Income and on Capital (Full Version)","volume":"76 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116013439","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Article 20 Students","authors":"","doi":"10.1787/fe5d3b0f-en","DOIUrl":"https://doi.org/10.1787/fe5d3b0f-en","url":null,"abstract":"","PeriodicalId":386503,"journal":{"name":"Model Tax Convention on Income and on Capital (Full Version)","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123795598","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Transfer Pricing, Corresponding Adjustments and the Mutual Agreement Procedure","authors":"","doi":"10.1787/80c6517b-en","DOIUrl":"https://doi.org/10.1787/80c6517b-en","url":null,"abstract":"","PeriodicalId":386503,"journal":{"name":"Model Tax Convention on Income and on Capital (Full Version)","volume":"57 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124815158","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Previous reports related to the Model Tax Convention","authors":"","doi":"10.1787/59bef5ab-en","DOIUrl":"https://doi.org/10.1787/59bef5ab-en","url":null,"abstract":"","PeriodicalId":386503,"journal":{"name":"Model Tax Convention on Income and on Capital (Full Version)","volume":"1213 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125159969","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Positions on Article 21 (Other Income) and its commentary","authors":"","doi":"10.1787/a5d08cdc-en","DOIUrl":"https://doi.org/10.1787/a5d08cdc-en","url":null,"abstract":"","PeriodicalId":386503,"journal":{"name":"Model Tax Convention on Income and on Capital (Full Version)","volume":"57 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125559567","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Positions on Article 24 (Non-Discrimination) and its commentary","authors":"","doi":"10.1787/50a52e59-en","DOIUrl":"https://doi.org/10.1787/50a52e59-en","url":null,"abstract":"","PeriodicalId":386503,"journal":{"name":"Model Tax Convention on Income and on Capital (Full Version)","volume":"85 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126244598","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Positions on Article 23 A. and 23 B. (Exemption Method and Credit Method) and its commentary","authors":"","doi":"10.1787/ea8ae1db-en","DOIUrl":"https://doi.org/10.1787/ea8ae1db-en","url":null,"abstract":"","PeriodicalId":386503,"journal":{"name":"Model Tax Convention on Income and on Capital (Full Version)","volume":"42 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-04-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132539230","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}