Statements (51)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
International Agreement
|
| gptkbp:administeredBy |
Tax Authorities
|
| gptkbp:alsoKnownAs |
gptkb:Double_Taxation_Agreements
|
| gptkbp:areMonitoredBy |
International organizations
Tax authorities |
| gptkbp:arePublishedBy |
gptkb:OECD
gptkb:UN National governments |
| gptkbp:areUpdatedBy |
Protocol amendments
|
| gptkbp:canBe |
Bilateral
Multilateral |
| gptkbp:contains |
Exchange of information provisions
Mutual agreement procedures Permanent Establishment rules Residence rules Withholding tax rates |
| gptkbp:enables |
Tax exemptions
Tax credits Tax deductions |
| https://www.w3.org/2000/01/rdf-schema#label |
Double Taxation Treaties
|
| gptkbp:mayInclude |
Arbitration provisions
Assistance in tax collection Limitation on benefits clauses Non-discrimination clauses |
| gptkbp:modeledAfter |
gptkb:OECD_Model_Tax_Convention
gptkb:UN_Model_Double_Taxation_Convention gptkb:US_Model_Income_Tax_Convention |
| gptkbp:negotiatedBy |
gptkb:Ministries_of_Finance
Tax authorities |
| gptkbp:purpose |
Avoidance of double taxation
Prevention of tax evasion |
| gptkbp:reduces |
Withholding tax on dividends
Withholding tax on interest Withholding tax on royalties |
| gptkbp:regulates |
Taxation of capital
Taxation of income |
| gptkbp:relatedTo |
gptkb:Base_erosion_and_profit_shifting
gptkb:Tax_information_exchange_agreements Transfer pricing International tax law Tax residency |
| gptkbp:signedBy |
gptkb:Sovereign_States
Two countries 1899 (between Austria-Hungary and Prussia) |
| gptkbp:subject |
Ratification by signatory countries
|
| gptkbp:usedBy |
Governments
Corporations Individuals |
| gptkbp:bfsParent |
gptkb:US_Taxation_of_International_Income
gptkb:Corporation_Tax |
| gptkbp:bfsLayer |
7
|