International Fiscal Association IFA: The OECD Model Convention - 1996 and Beyond

Annotation

Those in the international law field greatly appreciate the seminar on development and selected topics of the OECD Model Tax Convention organized jointly by OECD and IFA as a regular feature of IFA Congresses.The OECD Model Convention--1996 and Beyond offers accounts of the papers delivered and the discussions held in the context of this popular seminar at IFA's Congress of Geneva in September 1996. The seminar comprised two components: current and upcoming work of the committee on Fiscal Affairs and in particular, its Working Party No.1, which is in charge of the Model Convention two subjects regarding interpretation of the Convention, one under Article 14, the other under Article 7. Practitioners and academics whose work involves or is affected by the OECD Model Convention will appreciate this insightful publication.