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  • 1975-1979  (2)
  • Paris : OECD Publishing  (2)
  • Cambridge [u.a.] : Cambridge Univ. Press
  • Energy
  • Taxation
Datasource
Material
Language
Years
Year
Author, Corporation
Publisher
Keywords
  • 1
    Online Resource
    Online Resource
    Model Double Taxation Convention on Income and Capital 1977 (1977)
    Paris : OECD Publishing
    Details
    ISBN: 9789264055919
    Language: English
    Pages: 1 Online-Ressource (216 p.)
    Keywords: Taxation
    Abstract: This 1977 report contains the recommendations of the Committee on Fiscal Affairs for the avoidance of double taxation on income and capital. These recommendations result from consultation with member countries, following the 1963 Draft Convention. Double taxation is the taxation of a single taxpayer with respect to the same subject matter over the same period in more than one country. Double taxation harms trade, migration, and successful economic relations. The 1977 version is presented following historical background on double taxation, including the draft 1963 Draft Convention.
    DOI: 10.1787/9789264055919-en
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
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    Online Resource
    MPI Ethno. Forsch.
  • 2
    Online Resource
    Online Resource
    Modèle de convention de double imposition concernant le revenu et la fortune (1977)
    Paris : OECD Publishing
    Details
    ISBN: 9789264997264
    Language: French
    Pages: 1 Online-Ressource (218 p.)
    Parallel Title: Parallele Sprachausgabe Model Double Taxation Convention on Income and Capital 1977
    Keywords: Taxation
    Abstract: Ce rapport de 1977 contient les recommandations de la commission des affaires fiscales pour éviter la double imposition sur le revenu et la fortune. Ces recommandations résultent de consultations avec les pays membres, suite au projet de convention de 1963. La double imposition est l'imposition d'un seul contribuable à l'égard du même objet au cours de la même période dans plusieurs pays. La double imposition nuit au commerce, aux migrations et aux relations économiques fructueuses. La version de 1977 est présentée en suivant l'historique de la double imposition, y compris le projet de Convention de 1963.
    DOI: 10.1787/5d03cf81-fr
    URL: lizenzpflichtig
    Library Location Call Number Volume/Issue/Year Availability
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    Online Resource
    MPI Ethno. Forsch.
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