Consiglio Nazionale dei Ragionieri Commercialisti - OCSE

Fondazione Luca Pacioli

Canali Tematici a cura della Fondazione Luca Pacioli

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Convenzione contro la doppia imposizione e studi correlati

Modello di Convenzione OCSE (88.19 KB)

Proposed clarification of the scope of paragraph 2 of article 15 of the model tax convention (34.62 KB)

Place of effective management concept: suggestion for changes to the OECD model tax convention (34.19 KB)

Proposed clarification of the permanent establishment definition (17.58 KB)

Documenti OCSE sul Commercio Elettronico
Are the current treaty rules for taxing business profits appropriate for e - commerce? (434.16 KB)
Rapporto 2003 sul Commercio elettronico (342.69 KB)

Lotta alla concorrenza fiscale dannosa
Consolidated application note (698.92 KB)
Harmful Tax Competition 2004 (215.59 KB)
Harmful Tax Competition (259.84 KB)
The 2001 Progress Report (295.71 KB)
Towards Global Tax Cooperation (127.13 KB)

Scambio d'informazioni
Improving Access to Bank Information for Tax Purposes (806.84 KB)
Rapporto 2003 su informazioni bancarie (89.56 KB)