haku: @journal_id 523 / yhteensä: 381
viite: 84 / 381
| Tekijä: | Betten, R. |
| Otsikko: | An analysis of the 1995 Update of the OECD Model convention |
| Lehti: | European Taxation
1996 : VOL. 36:2, p. 55-60 |
| Asiasana: | OECD TAXATION COPYRIGHT LAW |
| Kieli: | eng |
| Tiivistelmä: | As of 1992 the revisions to the OECD Model Tax Convention on Income and Capital and its Commentary are being amended and published on a yearly basis. Previously, the Model Conventions and Commentaries were published in 1963 and 1977 versions. In addition, from 1992 the OECD is claiming a copyright for the material it produces and the OECD itself is publishing the Model Tax Convention in loose-leaf format. From 1995 the Transfer Pricing Guidelines for Multinationals and Tax Administrations is also being published in loose-leaf format. |
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