Report on the conference: 'EU-taxes'
Article Abstract:
The taxes that will be possibly levied at the European Union level were the focus of the Vienna University of Economics and Business Administration conference entitled 'EU-Taxes'. The concept of a general EU personal income tax was seen doubtful, while the prospect of telecommunication tax was considered undesirable. An explanation of tax in the context of community law is also given.
Publication Name: Intertax
Subject: Law
ISSN: 0165-2826
Year: 2007
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Exploring the boundaries of the application of Article 10(5) of the OECD Model
Article Abstract:
The application of Article 10(5) of the Organisation for Economic Cooperation and Development Convention Model in the 'Cash scenario', 'Dual Residence scenario' and the 'Controlled Foreign Company scenario' is discussed. Changing the tax treaty is an efficient solution to any confusion in the wording of Article 10(5).
Publication Name: Intertax
Subject: Law
ISSN: 0165-2826
Year: 2007
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