Papers from the IFA's Congress of Geneva in September 1996. IFA: The OECD Model Convention - 1996 and Beyond by International Fiscal Association (Ifa) List Price: $90.00   Eligible for Free Standard Shipping on U.S. Prepaid Orders Imprint: Kluwer Law International Published: 11/1/1998  ISBN: 9789041110299 Format: Paperback Available: Item ships in 3-5 Business Days

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. Introductory Notes Works of the OECD I; J. Owens Works of the OECD II; D. Lütti Allocation of Profits under Article 14 To Which Extent do Employees Assigned to a Subsidiary Constitute a Permanent Establishment of the Parent Company? Appendix 1: The OECD Committee on Fiscal Affairs Appendix 2: Outline on Article 14 Appendix 3: Outline on Employees as a Permanent Establishment Appendix 4: The Origins of OECD Model Articles 7, 14 and 15