Research Catalog
Trends in international taxation : reports of the OECD Committee on Fiscal Affairs.
- Title
- Trends in international taxation : reports of the OECD Committee on Fiscal Affairs.
- Author
- Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs.
- Publication
- Paris : Organisation for Economic Co-operation and Development ; [Washington, D.C.] : [OECD Publications and Information Center, distributor], 1985.
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1 Item
| Status | Format | Access | Call Number | Item Location |
|---|---|---|---|---|
| Text | Use in library | HJ2341 .T73 | Off-site |
Details
- Description
- 63 p.; 23 cm.
- Summary
- This report was prepared in the context of the adoption of the 1977 model convention concerning avoidance of double taxation. It suggests lines on which to deal with such issues. Three issues: leasing of equipment, leasing containers, international hiring out labour.
- Subject
- Double taxation
- Leases > Taxation
- Labor contractors > Taxation
- Noncitizens > Taxation > Law and legislation
- Double imposition
- Bureaux de placement > Impôts
- Noncitizens > Taxation > Law and legislation
- Double taxation
- Labor contractors Taxation
- Leases Taxation
- Internationales Steuerrecht
- Internationaal belastingrecht
- Modeverschijnselen
- Noncitizens
- Aliens Taxation Law and legislation
- Bibliography (note)
- Includes bibliographical references (pages 52-53).
- Contents
- Taxation of income derived from the leasing of industrial, commercial or scientific equipment -- Taxation of income derived from the leasing of containers -- Taxation issues relating to international hiring-out of labour.
- ISBN
- 9264127038
- 9789264127036
- LCCN
- 85240309
- OCLC
- ocm16525977
- 16525977
- SCSB-631340
- Owning Institutions
- Princeton University Library