OECD Model Tax Convention definition

OECD Model Tax Convention means the OECD Model Tax Convention on Income and on Capital;
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OECD Model Tax Convention means the OECD Model Tax Convention on Income and on Capital, Condensed Version (as it read on 21 November 2017);
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OECD Model Tax Convention means the Model Tax Convention on Income and on Capital of the Organisation for Economic Co-operation and Development, Condensed Version, 21 November 2017;
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Examples of OECD Model Tax Convention in a sentence

  • D3 relates to a rate responsive pacemaker and teaches, inter alia, to control the pacing rate "as a function of detected changes of the P-wave rate" (column 2, lines 5 and 6).

  • Serbia shall also complete the network of bilateral Agreements with Member States, along the lines of the latest update of the OECD Model Tax Convention on Income and on Capital as well as on the basis of the OECD Model Agreement on Exchange of Information in Tax Matters, to the extent that the requesting Member State subscribes to these.

  • These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commen- tary as updated in 2004.

  • The OECD Model Tax Convention and its commentary provide guidance on the interpretation of Double Tax Treaties.

  • That notion also underpins Article 185(2) BITC which, according to the Belgian legislator, is modelled on Article 9 of the OECD Model Tax Convention.

  • The structure, wording and scope of Article 185(2) BITC is logically consistent with Article 9 of the OECD Model Tax Convention.

  • Article 9 of the OECD Model Tax Convention sets out how and when transfer pricing adjustments of the tax base should take place in practice.

  • Montenegro shall also complete the network of bilateral Agreements with Member States, along the lines of the latest update of the OECD Model Tax Convention on Income and on Capital as well as on the basis of the OECD Model Agreement on Exchange of Information in Tax Matters, to the extent that the requesting Member State subscribes to these.

  • With the amendment of our laws to lift domestic tax interest requirement and remove restrictions on access to information held by banks and trust companies with effect from 28 November 2013, Singapore is able to render EOI assistance in accordance with the internationally agreed standard for EOI (“the Standard”), subject to reciprocity, even if the EOI Article in Singapore’s tax treaty does not contain Articles 26(4) and 26(5) of the OECD Model Tax Convention (MTC).

  • The authoritative statement of the arm’s length principle is found in Article 9 of the OECD Model Tax Convention.

Related to OECD Model Tax Convention

  • Geneva Convention means the Convention of 28 July 1951 relating to the status of refugees, as amended by the New York Protocol of 31 January 1967;

  • EU Bail-In Legislation Schedule means the EU Bail-In Legislation Schedule published by the Loan Market Association (or any successor person), as in effect from time to time.

  • service delivery and budget implementation plan means a detailed plan approved by the executive mayor of a municipality in terms of section 53(l)(c)(ii) of the MFMA for implementing the municipality's delivery of municipal services and its annual budget, and which must indicate

  • Warsaw Convention means the Convention for the Unification of Certain Rules Relating to International Carriage by Air, signed at Warsaw, October 12, 1929, as amended, but not including the Montreal Convention as defined above.

  • Project Implementing Entity’s Legislation means the Charter of the Municipal Development Fund established pursuant to Decree No. 118 of the Government of Georgia dated July 23, 2005, as amended to date.

  • Berne Convention means the Convention for the Protection of Literary and Artistic Works signed on September 9, 1886, including any of its revisions;

  • Montreal Convention means the Convention for the Unification of Certain Rules Relating to International Carriage by Air, signed at Montreal, May 28, 1999.

  • FRN Convention or “Eurodollar Convention” means that each such date shall be the date which numerically corresponds to the preceding such date in the calendar month which is the number of months specified in the Final Terms after the calendar month in which the preceding such date occurred, provided that:

  • State implementation plan or “SIP” means the plan adopted by the state of Iowa and approved by the Administrator which provides for implementation, maintenance, and enforcement of such primary and secondary ambient air quality standards as they are adopted by the Administrator, pursuant to the Act.