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Relevant bibliographies by topics / OECD Model Tax Convention

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Journal articles

Academic literature on the topic 'OECD Model Tax Convention'

Author: Grafiati

Published: 4 June 2021

Last updated: 25 April 2022

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Journal articles on the topic "OECD Model Tax Convention"

1

Salehifar, Alireza. "Rethinking the Role of Arbitration in International Tax Treaties." Journal of International Arbitration 37, Issue 1 (2020): 87–130. http://dx.doi.org/10.54648/joia2020004.

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The dispute resolution system of Double Tax Agreements (DTAs) has been a major focus for both tax authorities and researchers around the world. For several years Article 25 of the Model Tax Convention of the Organisation for Economic Co-operation and Development on Income and on Capital (‘OECD Model Tax Convention’), and Article 25 of the United Nations Model Double Taxation Convention between Developed and Developing Countries (‘UN Model Tax Convention’) had relied on a negotiation-based Mutual Agreement Procedure (MAP) as the only mechanism for the resolution of disputes arising from a tax t

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2

Pit, H. M. "Arbitration under the OECD Model Convention: Follow-up under Double Tax Conventions: An Evaluation." Intertax 42, Issue 6/7 (2014): 445–69. http://dx.doi.org/10.54648/taxi2014043.

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On 18 July 2008, the OECD Council adopted amendments to the OECD Model Convention, by which inter alia the mutual agreement procedure of Article 25 was supplemented with an arbitration clause. This clause provides for a mandatory arbitration procedure if contracting states fail to reach a mutual agreement within a two-year period if the taxpayer request so. Subsequent to this arbitration clause, the OECD also developed procedural rules that states can use during the arbitration procedure. This article evaluates whether, almost six years after its adoption, the OECD arbitration clause has been

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3

Khavanova, I. A. "Reservations and declarations to tax treaties." Law Enforcement Review 5, no. 2 (2021): 99–108. http://dx.doi.org/10.52468/2542-1514.2021.5(2).99-108.

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The subject of the article. The article represents a research of conceptual properties and issues of applying reservations and declarations to the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting, developed in frames of implementing the OECD/G20 Action Plan on Base Erosion and Profit Shifting (BEPS). The Multilateral Tax Convention modifies the application of agreements for avoiding double taxation, that are covered by its action. Since January 1, 2021 it has been applied to 34 agreements for avoiding double taxation between the Russi

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4

Steenkamp, Lee-Ann. "An analysis of the applicability of the OECD Model Tax Convention to non-OECD member countries: The South African case." Journal of Economic and Financial Sciences 10, no. 1 (2017): 83–93. http://dx.doi.org/10.4102/jef.v10i1.6.

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Most tax treaties (including South Africa's) are based on the OECD Model Tax Convention on Income and Capital and the related Commentary (the 'OECD Model'). Notwithstanding the uncertainty surrounding its legal status, the courts in many countries use the OECD Model in the interpretation of their tax treaties. The OECD launched an action plan on Base Erosion and Profit Shifting ('BEPS') in 2013, which is aimed at improving international tax cooperation between governments. In South Africa, the importance of combating BEPS is highlighted by the fact that the Davis Tax Committee has appointed a

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5

Selezen, P. O. "NORMATIVE REGULATION OF BASIC PERMANENT ESTABLISHMENT IN TAX LEGISLATION OF UKRAINE." Legal horizons, no. 17 (2019): 89–92. http://dx.doi.org/10.21272/legalhorizons.2019.i17.p:89.

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The basic permanent establishment has been used in the texts of bilateral double taxation treaties since the conclusion of the first ones in the second half of the XIX century. The article is aimed at the characterization of normative regulation of basic permanent establishment in the tax legislation of Ukraine in comparison with their conformity to the provisions of the OECD Model Tax Convention and its Commentaries. Reference to the OECD Model Tax Convention and its Commentaries as a basis for comparison is determined by the fact that it is a recognized and widely used source of interpretati

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Nogueira, João Félix Pinto. "Literature review: Luis Flávio Neto, International Tax Law: Context in the Interpretation and Application of Double Tax Treaties, Direito Tributário Internacional: 'Contextos'." Intertax 47, Issue 1 (2019): 125–26. http://dx.doi.org/10.54648/taxi2019009.

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‘Any term not defined therein shall, unless the context otherwise requires, have the meaning that it has at that time under the law of that State for the purposes of the taxes to which the Convention applies’ – Article 3(2) of the OECD Model Convention (OECD MC).

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7

Luthi, Daniel. "New OECD Model Tax Convention on Income and on Capital." Intertax 20, Issue 12 (1992): 652. http://dx.doi.org/10.54648/taxi1992092.

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8

Леонова, Ольга, and Olga Leonova. "VALUE OF PROJECT BEPS AND EU LAW: LIMITATION OF THE USE OF TAX TREATY BENEFITS." Journal of Foreign Legislation and Comparative Law 2, no. 1 (2016): 0. http://dx.doi.org/10.12737/18188.

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This article is devoted to legal relations arising from application of international tax treaties. The subject matter of this article is the norms of international and European Law and also soft law designed for preventing treaty abuse. The author considers Article 22 of the Model US Tax Convention. According to the current recommendations of OECD in the framework of BEPS Project regarding preventing the granting of treaty benefits in inappropriate circumstances, this provision should be considered as legal base for including in the Model OECD Tax Convention. The author focuses on the issue wh

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9

Zeyen, Gaëtan. "Taxation of Outer Space Income Resulting from Air Transport or Employment Activities: Is the OECD Model Convention an Appropriate Tool?" Intertax 49, Issue 4 (2021): 333–42. http://dx.doi.org/10.54648/taxi2021031.

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Space related activities (resulting for example from space tourism or exploration and exploitation of outer space resources) will likely generate in near future increasing revenue. Currently, the issues of the ‘taxability’ or taxation of such revenue in an international context have not been questioned or examined. It is rather assumed that the current version of the OECD Model Convention constitutes a proper legal tool to apprehend and resolve space related tax issues. The OECD Model Convention, however, relies on some fundamental principles, such as the concepts of residence (requiring a phy

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10

Garbarino, Carlo. "The Impact of the OECD BEPs Project on Tax Treaties: Access, Entitlement and Investment Protection." European Business Law Review 31, Issue 5 (2020): 763–98. http://dx.doi.org/10.54648/eulr2020029.

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In recent years aggressive tax strategies lead to a new phenomenon denominated by the OECD as ‘base erosion and profit shifting’ (Beps). The OECD and G20 countries adopted in 2013-15 a 15-point Action Plan to address Beps (the ‘Beps Project’). In respect to tax treaties the OECD adopted in 2016 a Multilateral Instrument and in 2017 issued a new release the Commentary to the OECD Model Tax Convention on Income and on Capital. These changes were approved as part of the Beps Project in Actions 2, 6, 7 and 14. The article describes the Model/Commentary 2017 and looks at the impact of the OECD Beps

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