Taxation of Capital Gains Under the OECD Model Convention

Download or read book Taxation of Capital Gains Under the OECD Model Convention written by Stefano Simontacchi and published by Kluwer Law International B.V.. This book was released on 2007-01-01 with total page 438 pages. Available in PDF, EPUB and Kindle. Book excerpt: Increasing globalization and the related cross-border flows of capital resources has only increased interest in the taxation of transnational capital gains among practitioners and scholars. This is particularly true as it relates to investments in immovable property. As a consequence, Article 13 of the OECD Model Convention - covering capital gains - has emerged as one of the document's key provisions. Based on in-depth historical research, this book pays particular attention to the definition of capital gains falling within the scope of Article 13. It also thoroughly analyses the treaty regime applicable to gains derived from the alienation of both immovable property and shares of immovable property companies.