Author : OECD
Publisher : OECD Publishing
Page : 326 pages
File Size : 36,51 MB
Release : 2017-03-27
Category :
ISBN : 9264267999
This publication contains the following four parts: A model Competent Authority Agreement (CAA) for the automatic exchange of CRS information; the Common Reporting Standard; the Commentaries on the CAA and the CRS; and the CRS XML Schema User Guide.
Author : P. Koedood
Publisher :
Page : 428 pages
File Size : 38,24 MB
Release : 2011
Category : Double taxation
ISBN : 9789013101102
Author : Marta Pankiv
Publisher :
Page : 22 pages
File Size : 23,46 MB
Release : 2015
Category :
ISBN :
The Model Agreement on Exchange of Information on Tax Matters (TIEA Model) and its Commentary (TIEA Model Commentary) were published by the Organization for Economic Cooperation and Development (OECD) in 2002. Today, the OECD standard is also reflected in Article 26 OECD Model Tax Convention on Income and on Capital (OECD Model) and its Commentary (OECD Model Commentary) as well as incorporated in the United Nations Model Tax Convention (UN Model), the Council of Europe/OECD Convention on Mutual Administrative Assistance in Tax Matters (the CoE/OECD Convention) and European Union (EU) law. The TIEA Model contains specific provisions regarding exchange of information on request, the possibility of declining a request for information, tax examinations abroad, and a confidentiality clause. In addition, it includes provisions of an administrative nature such as allocation of costs associated with the execution of TIEAs and language usage for making and responding to requests. This contribution gives an overview of the main provisions of the TIEA Model with the focus on its content, the specificity of the information request and the application of TIEAs in practice.
Author : U. S. Department U.S. Department of the Treasury
Publisher :
Page : 60 pages
File Size : 20,62 MB
Release : 2014-11-07
Category :
ISBN : 9781503127364
This is a technical explanation of the Protocol signed at Berlin on June 1, 2006 (the "Protocol"), amending the Convention between the United States of America and the Federal Republic of Germany for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital and to certain other taxes, and the related protocol, signed at Bonn on August 29, 1989 (hereinafter the "Convention" and "Protocol to the Convention" respectively). Negotiations took into account the U.S. Department of the Treasury's current tax treaty policy and Treasury's Model Income Tax Convention, published on September 20, 1996 (the "1996 U.S. Model").1 Negotiations also took into account the Model Tax Convention on Income and on Capital, published by the Organisation for Economic Cooperation and Development (the "OECD Model"), and recent tax treaties concluded by both countries. This Technical Explanation is an official guide to the Protocol. It explains policies behind particular provisions, as well as understandings reached during the negotiations with respect to the interpretation and application of the Protocol. This technical explanation is not intended to provide a complete guide to the Convention as amended by the Protocol. To the extent that the Convention has not been amended by the Protocol, the Technical Explanation of the Convention remains the official explanation. Moreover, Article XVI of the Protocol restates and updates the Protocol to the Convention. This technical explanation discusses only those aspects of Article XVI that amend the Protocol to the Convention. To the extent that a paragraph from the Protocol to the Convention has not been changed, the technical explanation to the Convention remains the official explanation. References in this technical explanation to "he" or "his" should be read to mean "he or she" or "his or her."
Author : Finland
Publisher :
Page : 20 pages
File Size : 33,87 MB
Release : 1997
Category : Defense information, Classified
ISBN :
Author : U. S. Department U.S. Department of the Treasury
Publisher : CreateSpace
Page : 30 pages
File Size : 37,26 MB
Release : 2014-11-07
Category :
ISBN : 9781503130463
This is a technical explanation of the Protocol signed at Washington on September 30, 2005 (the "Protocol"), amending the Convention between the United States of America and the Government of Sweden for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, signed at Washington on September 1, 1994 (the "Convention"). Negotiations took into account the U.S. Department of the Treasury's current tax treaty policy and Treasury's Model Income Tax Convention, published on September 20, 1996 (the "U.S. Model"). Negotiations also took into account the Model Tax Convention on Income and on Capital, published by the Organization for Economic Cooperation and Development (the "OECD Model"), and recent tax treaties concluded by both countries. This Technical Explanation is an official guide to the Protocol. It explains policies behind particular provisions, as well as understandings reached during the negotiations with respect to the interpretation and application of the Protocol. This technical explanation is not intended to provide a complete guide to the Convention as amended by the Protocol. To the extent that the Convention has not been amended by the Protocol, the Technical Explanation of the Convention remains the official explanation. References in this technical explanation to "he" or "his" should be read to mean "he or she" or "his or her."
Author : Federal Counicl for Science and Technology (U.S.). Committee on Scientific and Technical Information
Publisher :
Page : 110 pages
File Size : 35,44 MB
Release : 1964
Category :
ISBN :
Author : Singapore
Publisher :
Page : 20 pages
File Size : 31,24 MB
Release : 1998
Category : Defense information, Classified
ISBN :
Author : U. S. Department U.S. Department of the Treasury
Publisher : CreateSpace
Page : 100 pages
File Size : 27,17 MB
Release : 2014-11-07
Category :
ISBN : 9781503127357
This is a Technical Explanation of the Convention between the Government of the United States and the Government of the Republic of Hungary for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income, signed on February 4, 2010 (the "Convention"). Negotiations took into account the U.S. Treasury Department's current tax treaty policy, and the Treasury Department's Model Income Tax Convention. Negotiations also took into account the Model Tax Convention on Income and on Capital, published by the Organisation for Economic Cooperation and Development (the "OECD Model"), and recent tax treaties concluded by both countries.1 The Technical Explanation is an official guide to the Convention and an accompanying Exchange of Notes. It reflects the policies behind particular provisions in the Convention and Exchange of Notes, as well as understandings reached during the negotiations with respect to the application and interpretation of the Convention and Exchange of Notes. References in the Technical Explanation to "he" or "his" should be read to mean "he or she" or "his and her."
Author : U. S. Department U.S. Department of the Treasury
Publisher :
Page : 46 pages
File Size : 10,25 MB
Release : 2014-11-07
Category :
ISBN : 9781503127371
This is a technical explanation of the Protocol and the related Memorandum of Understanding signed at Paris on January 13, 2009 (hereinafter the "Protocol" and "Memorandum of Understanding" respectively), amending the Convention between the Government of the United States of America and the Government of the French Republic for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital, signed at Paris on August 31, 1994, as amended by the Protocol signed on December 8, 2004 (together, the "existing Convention"). Negotiations took into account the U.S. Department of the Treasury's current tax treaty policy and the Treasury Department's Model Income Tax Convention, published on November 15, 2006 (the "U.S. Model"). Negotiations also took into account the Model Tax Convention on Income and on Capital, published by the Organisation for Economic Cooperation and Development (the "OECD Model"), and recent tax treaties concluded by both countries. This Technical Explanation is an official guide to the Protocol and Memorandum of Understanding. It explains policies behind particular provisions, as well as understandings reached during the negotiations with respect to the interpretation and application of the Protocol and Memorandum of Understanding. References to the "existing Convention" are intended to put various provisions of the Protocol into context. The Technical Explanation does not, however, provide a complete comparison between the provisions of the existing Convention and the amendments made by the Protocol. The Technical Explanation is not intended to provide a complete guide to the existing Convention as amended by the Protocol and Memorandum of Understanding. To the extent that the existing Convention has not been amended by the Protocol and Memorandum of Understanding, the Technical Explanations of the Convention signed at Paris on August 31, 1994 (the "1994 Convention") and the Protocol signed on December 8, 2004 (the "2004 Protocol") remain the official explanation. To the extent that a paragraph from the 1994 Convention or the 2004 Protocol has not been changed, the technical explanations to the 1994 Convention and the 2004 Protocol, respectively, remain the official explanation. References in this Technical Explanation to "he" or "his" should be read to mean "he or she" or "his or her." References to the "Code" are to the Internal Revenue Code of 1986, as amended.
