Proposal for amendments of the United Nations Model Double Taxation Convention between Developed and Developing Countries : further issues relating to permanent establishment
2008
Files
Details
SymbolE/C.18/2008/CRP.3
TitleProposal for amendments of the United Nations Model Double Taxation Convention between Developed and Developing Countries : further issues relating to permanent establishment
AccessEnglish: 4STM_EC18_2008_CRP3 - PDF ;
AuthorsUN. Committee of Experts on International Cooperation in Tax Matters (4th sess. : 2008 : Geneva)
DateGeneva : [UN], 17 Oct. 2008
Description
50 p.
Notes
Annexes (p. 31-50): 1. Current relevant articles of the UN Model -- 2. Relevant articles of the UN Model - proposed amendments -- 3. Proposed annex for those States preferring to retain Article 14 -- 4. Consequential changes to the commentaries of other articles -- 5. A short history of the "Fixed Base" concept.
English only.
English only.