Published on 13 Feb 13
by NATIONAL DIVISION, THE TAX INSTITUTE
This presentation covers current tax treaty issues of interest to the finance sector focusing mainly on recent OECD work.
Issues covered include:
- the international status of the OECD attribution work, including its rejection by the UN
- OECD work on the definition of permanent establishment
- OECD work on beneficial ownership
- treaty treatment of trusts and partnerships
- relationship of treaties and domestic law.
Richard J VANN
Current at 23 October 2012
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