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.


More Definitions of OECD Model Tax Convention

OECD Model Tax Convention means the OECD Model Tax Convention on Income and on Capital, as amended or modified from time to time;
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Related to OECD Model Tax Convention

  • 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

  • Union harmonisation legislation means any Union legislation harmonising the conditions for the marketing of products;

  • Basel III Regulation means, with respect to any Affected Person, any rule, regulation or guideline applicable to such Affected Person and arising directly or indirectly from (a) any of the following documents prepared by the Basel Committee on Banking Supervision of the Bank of International Settlements: (i) Basel III: International Framework for Liquidity Risk Measurement, Standards and Monitoring (December 2010), (ii) Basel III: A Global Regulatory Framework for More Resilient Banks and Banking Systems (June 2011), (iii) Basel III: The Liquidity Coverage Ratio and Liquidity Risk Monitoring Tools (January 2013), or (iv) any document supplementing, clarifying or otherwise relating to any of the foregoing, or (b) any accord, treaty, statute, law, rule, regulation, guideline or pronouncement (whether or not having the force of law) of any governmental authority implementing, furthering or complementing any of the principles set forth in the foregoing documents of strengthening capital and liquidity, in each case as from time to time amended, restated, supplemented or otherwise modified. Without limiting the generality of the foregoing, “Basel III Regulation” shall include Part 6 of the European Union regulation 575/2013 on prudential requirements for credit institutions and investment firms (the “CRR”) and any law, regulation, standard, guideline, directive or other publication supplementing or otherwise modifying the CRR.