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ISBN: 1280029838 9786610029839 9264181237 9789264181236 9264176438 Year: 2000 Volume: 7 Publisher: Paris : OECD Publishing,
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The taxation of professional services and other activities of an independent character under Article 14 of the OECD Model Tax Convention is problematic. For example, what activities and entities fall within Article 14 as opposed to the business profits Article (Article 7)? Is the distinction between those activities and entities satisfactory and easy to apply? What are the practical differences between taxation under Article 7 and 14? This report analyses those questions in detail and concludes that there is no practical difference between the two Articles or if any differences did in fact exist, there is no valid policy justification for them. It recommends that Article 14 be eliminated from the Model and describes the changes that would need to be made to the Articles and Commentary of the Model as a consequence.
Professions -- Taxation -- Law and legislation. --- Professions -- Taxation. --- Taxation -- Law and legislation. --- Professions --- Taxation --- Law and legislation. --- Tax laws --- Tax legislation --- Tax regulations --- Law --- Law and legislation
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ISBN: 9064396078 9789064396076 Year: 1989 Volume: vol *2 Publisher: Bruxelles : E. Story-Scientia,
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Tax law --- Belgium --- Economie --- Finances publiques --- Openbare financiën --- Taxation --- Income tax --- Professions --- Finance, Public --- Law and legislation --- Congresses. --- 351.713 <493> --- 336.2 <493> --- -Income tax --- -Professions --- -Finance, Public --- -351.713 <493> --- mesures fiscales --- politique fiscale --- droit fiscal --- congres --- belgique --- BE / Belgium - België - Belgique --- 336.212.0 --- 348.5 --- 336.201 --- 336.212.4 --- Duties --- Fee system (Taxation) --- Tax policy --- Tax reform --- Taxation, Incidence of --- Taxes --- Revenue --- Cameralistics --- Public finance --- Currency question --- Career patterns --- Careers --- Jobs --- Professional services --- Occupations --- Interprofessional relations --- Vocational guidance --- Personal income tax --- Taxable income --- Taxation of income --- Direct taxation --- Internal revenue --- Progressive taxation --- Tithes --- Wages --- Fiscaal recht. Belastingsrecht. Overheidsfinancien. Belastingswezen--z.o.{336.2}--België --- Belastingsakkoorden. Belastingswezen--België --- -Congresses --- -Law and legislation --- belastingmaatregelen --- fiscaal beleid --- fiscaal recht --- congressen --- belgie --- Belasting op de inkomsten: algemeenheden. --- Belastingsrecht. --- Fiscaal regime: structuur en evolutie. Fiscale hervorming. --- belastingen op de totale inkomsten (Income Tax). --- 336.2 <493> Belastingen. Belastingswezen. Openbare financien. Belastingspolitiek. Belastingstheorie. Belastingsharmonisatie. Fiskale politiek. Belastingsleer. Belastingsdruk. Belastingstechniek. Belastingsstelsel.Belastingstarief--België --- 336.2 <493> Belastingsakkoorden. Belastingswezen--België --- Belastingen. Belastingswezen. Openbare financien. Belastingspolitiek. Belastingstheorie. Belastingsharmonisatie. Fiskale politiek. Belastingsleer. Belastingsdruk. Belastingstechniek. Belastingsstelsel.Belastingstarief--België --- 351.713 <493> Fiscaal recht. Belastingsrecht. Overheidsfinancien. Belastingswezen--z.o.{336.2}--België --- Law and legislation&delete& --- Congresses --- Taxation&delete& --- Fiscaal regime: structuur en evolutie. Fiscale hervorming --- Belasting op de inkomsten: algemeenheden --- belastingen op de totale inkomsten (Income Tax) --- Belastingsrecht --- Public finances --- Taxation - Law and legislation - Belgium - Congresses. --- Income tax - Law and legislation - Belgium - Congresses. --- Professions - Taxation - Law and legislation - Belgium - Congresses. --- Finance, Public - Law and legislation - Belgium - Congresses.
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