The OECD-Model-Convention and its Update 2014

The OECD-Model-Convention and its Update 2014

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Changes and effects on international tax planning The 2014 Update of the OECD Model Convention in particular addresses issues regarding beneficial ownership, treatment of termination payments, changes to the exchange of information provision and questions arising in the context to emissions permits and credits. This book includes 11 chapters which analyze the changes made by the Update and assess their effects on international tax planning. Moreover, the book offers a future outlook of the concept of permanent establishment in the context of the BEPS project. It incorporates the perspective of leading scholars and practitioners dealing with international tax cases. This book is designed to provide essential insights to academics, practitioners, tax officials and judges who deal or are interested in the field of international taxation.B. Payment for unused holiday or sick leave After termination ... 2004, I R 88/03; AT: Federal Ministry of Finance, EAS 906, 3 July 1996; DE: Federal Ministry of Finance, Steuerliche Behandlung des Arbeitslohns nach den DBA, IV B6-S ... 2003, 01/1655, VN 2003/49.1.1 (the denominator should be the number of calendar days, reduced by weekend days). Days of leave ... OECD Model: Lang et al (Eds), The OECD-Model-Convention and its Update 2014 128 Termination of Employment.

Title:The OECD-Model-Convention and its Update 2014
Author: Michael Lang, Pasquale Pistone, Alexander Rust, Josef Schuch, Claus Staringer, Alfred Storck
Publisher:Linde Verlag GmbH - 2015-01-27

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