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Vol 23 No 5 May/June 2018

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Cover of Drafting Commercial Agreements

Drafting Commercial Agreements

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The Application of the OECD Model Tax Convention to Partnerships: A Critical Analysis of the Report Prepared by the OECD Committee on Fiscal Affairs

ISBN13: 9789041197917
ISBN: 9041197915
Published: August 2000
Publisher: Kluwer Law International
Country of Publication: The Netherlands
Format: Paperback
Price: £56.00

This is a Print On Demand Title.
The publisher will print a copy to fulfill your order. Books can take between 1 to 3 weeks. Looseleaf titles between 1 to 2 weeks.

This work provides a critical commentary on the OECD Report on Partnerships, which was published in 1999. This report is the first comprehensive analysis of the tax treatment of partnerships and potentially, the subject of extensive discussion among tax practitioners and academics in the years to come.

The OECD Committee has put forward a set of general principles based on a detailed analysis of practical examples. This book summarizes these principles and examines the validity of the premises from which the principles were derived. The critical analysis and in-depth study of practical problems offered here should be of significant value to practitioners and researchers dealing with this complex subject matter.

Preface. List of Abbreviations. List of Symbols. I. OECD-Report on Partnerships. II. Methodical Premises of the Report. III. The Entitlement of Partnerships to Treaty Benefits. IV. The Examples Explaining OECD's Concept on the Entitlement of Partnerships to Treaty Benefits. V. Conclusion.