– see also Double taxation relief

BEPS reports

Commentary – Schwarz on Tax Treaties 1.07

Commentary on the Model Tax Convention

Commentary – Schwarz on Tax Treaties 1.07Schwarz on Tax Treaties 4.09Schwarz on Tax Treaties 7.03Schwarz on Tax Treaties 7.05Schwarz on Tax Treaties 9.04Schwarz on Tax Treaties 17.05

Committee on Fiscal Affairs (CFA)

Commentary – Schwarz on Tax Treaties 1.07Schwarz on Tax Treaties 7.03Schwarz on Tax Treaties 7.05Schwarz on Tax Treaties 9.04Schwarz on Tax Treaties 9.07Schwarz on Tax Treaties 9.16Schwarz on Tax Treaties 17.04Schwarz on Tax Treaties 17.07

Convention for mutual administrative assistance in tax matters

Commentary – Tax Reporter ¶170-050

Exemption from tax

Commentary – Tax Reporter ¶132-750

Financial Support Fund

Commentary – Tax Reporter ¶132-750

Forum on Harmful Tax Practices (FHTP)

Commentary – Schwarz on Tax Treaties 1.07Schwarz on Tax Treaties 22.20

Forum on Tax Administration (FTA)

Commentary – Schwarz on Tax Treaties 1.07Schwarz on Tax Treaties 17.02Schwarz on Tax Treaties 22.01

Global Forum on Transparency and Exchange of Information for Tax Purposes

Commentary – Schwarz on Tax Treaties 1.07Schwarz on Tax Treaties 22.01Schwarz on Tax Treaties 22.16

Loan capital exemption

Legislation/Regulatory – FA86 s. 79(2)-(8)

Model Convention

1966 Draft Convention

Commentary – Tax Reporter ¶685-900

1982 Draft Convention

Commentary – Tax Reporter ¶685-950

Approach of

Commentary – Tax Reporter ¶686-000

Generally

Commentary – Tax Reporter ¶685-850

Transfer pricing guidelines

– see Transfer pricing