Convenzioni OCSE

Nell'area sono scaricabili i modelli di convenzione elaborati in sede OCSE.

Modello di Convenzione OCSE

Proposed clarification of the scope of paragraph 2 of article 15 of the model tax convention

Place of effective management concept: suggestion for changes to the OECD model tax convention

Proposed clarification of the permanent establishment definition

Are the current treaty rules for taxing business profits appropriate for e - commerce?

Rapporto 2003 sul Commercio elettronico

Consolidated application note

Harmful Tax Competition 2004

Harmful Tax Competition

The 2001 Progress Report

Towards Global Tax Cooperation

Improving Access to Bank Information for Tax Purposes

Rapporto 2003 su informazioni bancarie