League of Nations Model Tax Convention
GPTKB entity
Statements (22)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:treaty
model tax convention |
| gptkbp:adoptedBy |
various countries
|
| gptkbp:basisFor |
modern double tax treaties
|
| gptkbp:contains |
definitions of residency and source
provisions on allocation of taxing rights rules for taxation of business profits rules for taxation of dividends, interest, and royalties |
| gptkbp:createdBy |
gptkb:League_of_Nations
|
| gptkbp:historicalSignificance |
first international model for tax treaties
|
| https://www.w3.org/2000/01/rdf-schema#label |
League of Nations Model Tax Convention
|
| gptkbp:influenced |
gptkb:OECD_Model_Tax_Convention
gptkb:UN_Model_Double_Taxation_Convention |
| gptkbp:language |
gptkb:French
English |
| gptkbp:publicationYear |
1928
|
| gptkbp:purpose |
to prevent double taxation
to provide a basis for bilateral tax treaties |
| gptkbp:relatedTo |
gptkb:League_of_Nations_Fiscal_Committee
|
| gptkbp:subjectArea |
international tax law
|
| gptkbp:bfsParent |
gptkb:OECD_Model_Tax_Convention
|
| gptkbp:bfsLayer |
5
|