OECD
– 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)
Forum on Tax Administration (FTA)
Global Forum on Transparency and Exchange of Information for Tax Purposes
Loan capital exemption
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