The Changes Introduced by the 2014 Update to the OECD Model Tax Convention

E. Barret

Found an issue? Give us feedback

Bulletin for Interna...arrow_drop_down

Bulletin for International Taxation

Article . 2014 . Peer-reviewed

Data sources: Crossref

The Changes Introduced by the 2014 Update to the OECD Model Tax Convention

descriptionPublicationkeyboard_double_arrow_right Article 18 Sep 2014 English Publisher:IBFDJournal:Bulletin for International Taxation, volume 68 (eissn: 2352-9202,

Copyright policy )

Authors: E. Barret;

doi: 10.59403/k5v7df

The Changes Introduced by the 2014 Update to the OECD Model Tax Convention

- Summary
- Metrics

Abstract

The OECD Council approved the contents of the 2014 Update to the OECD Model Tax Convention on 15 July 2014. This article provides an overview of the changes introduced by the 2014 Update and the guidance they provide.

Impact byBIP!

	selected citations These citations are derived from selected sources. This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).	3
	popularity This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.	Average
	influence This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).	Top 10%
	impulse This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.	Average