The dual system of OECD Model Tax Conventions from the evolutionary perspective Jan Karol Szczepanski
By: Szczepanski, Jan
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Material type: 
ArticlePublisher: 2018Subject(s): DOBLE IMPOSICION | CONVENIOS | TRATADOS INTERNACIONALES | ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO | PROGRAMAS
In:
Intertax v. 46, Issue 10, October 2018, p. 766-793Summary: This article attempts to analyse, from the evolutionary perspective, the dual system of OECD Model Tax Conventions that arguably came into existence as a result of a tax policy choice that was introduced from the very beginning of works on bilateral model solutions concerning the elimination of international juridical double taxation.
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| Artículos | IEF | IEF | OP 2141/2018/10-4 (Browse shelf) | Available | OP 2141/2018/10-4 |
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| OP 2141/2018/10-1 The OECD Financial Transactions Discussion Draft and BEPS Actions 8-10 | OP 2141/2018/10-2 A package deal is not a bad deal | OP 2141/2018/10-3 The new tie-breaker-rule for companies according BEPS Action Point 6 | OP 2141/2018/10-4 The dual system of OECD Model Tax Conventions from the evolutionary perspective | OP 2141/2018/1-1 McBEPS | OP 2141/2018/11 Intertax | OP 2141/2018/11-1 Profit splitting and the aspirational arm's length standard |
Resumen.
This article attempts to analyse, from the evolutionary perspective, the dual system of OECD Model Tax Conventions that arguably came into existence as a result of a tax policy choice that was introduced from the very beginning of works on bilateral model solutions concerning the elimination of international juridical double taxation.
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