Introduction to Article 23A / 23B of the OECD Model Tax Convention

 

All our previous posts were about tax jurisdiction and “whom” to pay tax. But today’s post is about how “not pay tax” in two countries. Yes. Today’s post is about the mitigation of double taxation. Let’s dig deep. Of all the available methodologies of elimination of double taxation, the OECD Model tax convention has provided … Continue reading Introduction to Article 23A / 23B of the OECD Model Tax Convention

Analysis of operations and effects of the method of elimination of double taxation.

 

In our previous post, we had an overview of the two principles used for eliminating double taxation. For understanding the policies adopted in Article 23A and 23B of the OECD Model Tax Convention, we need to have a better understanding of the principles and classifications involved. Today we will understand in detail the functioning of … Continue reading Analysis of operations and effects of the method of elimination of double taxation.