Can I read International Tax Law: Dividends, Interest, Royalties on EtoBox?

International Tax Law: Dividends, Interest, Royalties by mariainesmarta is a document available to read on EtoBox.

What is International Tax Law: Dividends, Interest, Royalties about?

The document discusses the taxation of passive income, specifically dividends, interest, and royalties, as outlined in the OECD Model Tax Convention. It details the conditions under which source states can tax these incomes, emphasizing the importance of beneficial ownership and the permanent establishment clause. The document provides specific articles (10, 11, and 12) that define the taxation rights and limitations for each type of income between contracting states.

Author

mariainesmarta

Language

EN