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Topic: Model Treaty


  
  Taxation of Internet Commerce by Zak Muscovitch   (Site not responding. Last check: 2007-10-09)
Article 7 of the OECD Model Treaty provides that "an enterprise of a Contracting State" generally is exempt from tax on its profits derived from business carried on in the Other Contracting State unless those profits are attributable to it a permanent establishment located in that other Contracting State [ 33 ].
The Model Treaty also lists business premises which constitute a permanent establishment: a place of management, a branch, an office, a factory, a workshop, a mine, an oil/gas well, and a quarry or other place of extraction of natural resources [ 35 ].
The UN Model Treaty has a more expansive definition of a permanent establishment which includes dependent agents that maintain a stock of good from which they make deliveries on behalf of their principals [ 36 ].
www.firstmonday.dk /issues/issue2_10/muscovitch   (6233 words)

  
 BLT: Wasserman
Both the OECD Model Tax Treaty and the U.S. Model Tax Treaty provide that a foreign enterprise from one contracting state is exempt from source-based taxation unless the business profits are attributable to a permanent establishment located in the other contracting state.
The UN Model Treaty is more liberal in its definition of permanent establishment and often favors the interests of developing countries.
Given the trend toward software development and services originating in the United States, it is foreseeable that new treaty partners will use the UN Model Treaty as their framework in order to maintain part of their foreign tax base.
www.lawtechjournal.com /archives/blt/i3-rw.html   (10667 words)

  
 American Revolution - Thomas Jefferson, 3rd President of the United States and Author of the Declaration of Independence
He was sent to Paris initially as a commissioner to help negotiate commercial treaties; then in 1785 he succeeded Benjamin Franklin as minister to France.
They were ignorant of our commerce, and of the exchange of articles it might offer advantageously to both parties." Only one country, Prussia, signed a pact based on a model treaty drafted by Jefferson.
He deplored Washington's denunciation of the Democratic societies and considered Jay's Treaty (1794) with Britain a "monument of folly and venality."
www.americanrevolution.com /ThomasJefferson.htm   (3329 words)

  
 Washington and Lee University, School of Law, Law Library, What's New - 1999   (Site not responding. Last check: 2007-10-09)
Most of the treaty materials in the upper stacks have been moved to the side wall adjacent to their previous location.
The Multilateral Treaties Deposited with the Secretary General which contains the detailed status of over 470 multilateral treaties deposited with the Secretary General (in hard copy, this is over 1,000 pages in length), and the UN Treaty Series which consists of over 40,000 treaties registered with the Secretariat.
The Multilateral Treaties Deposited with the Secretary-General is now available on INTERNET and the UN is in the process of converting the UN Treaty Series into electronic form which they also hope to make available on line.
law.wlu.edu /library/whatsnew/whatsnew-1998.htm   (6153 words)

  
 Libya: The Lockerbie Legality
Article 7 of that treaty declares that a state can choose to refuse an extradition claim from the requesting state, if the subject for extradition is a subject of that states jurisprudence, i.e.
Article 4 section a in the Model Treaty states, that extradition may be refused, if the person whose extradition is requested is a national of the requested state.
The Model Treaty for Extradition is certainly not a good example or comes even close to an extradition convention.
ourworld.compuserve.com /homepages/dr_ibrahim_ighneiwa/lockerbi.htm   (12556 words)

  
 LLRX -- International Criminal Law: A Selective Resource Guide
United Nations Treaty Collection is an electronic system for locating the text and status of United Nations treaties.
Other relevant UN treaties and conventions include the UN Charter and conventions on apartheid, genocide, war crimes and crimes against humanity, torture, narcotic drugs, slavery, the taking of hostages, aircraft hijacking, and terrorism.
Council of Europe: European Treaties provides the text of the Statute of the Council of Europe and all other COE treaties, including information on reservations, signatures, and ratifications.
www.llrx.com /features/int_crim.htm   (5502 words)

  
 [No title]
The ministers declared that they were determined as a group to continue to provide to the international community leadership on the issue of terrorism, using bilateral and multilateral measures and agreements to counter terrorism and continuing to develop specific, cooperative measures to detect, prevent and investigate terrorist acts and to bring terrorists to justice.
The ministers called on all States to strive to join existing international treaties on terrorism by the year 2000 and to strengthen and promote bilateral or international extradition and mutual assistance arrangements, as well as to consider the adoption of additional instruments.
The ministers declared their intention to strengthen the sharing of intelligence and other information on terrorism and to pursue measures to prevent terrorist use of nuclear, chemical and biological weapons.
www.uncjin.org /Documents/5comm/7e.htm   (6311 words)

  
 Sessions of the Arab League
Council approved draft of model treaty between Arab States and foreign nations.
1075 (15 October 1955), "The Question of Commercial Treaties between Israel and Foreign States, and the Unification of the Measures Which Should Be Taken by All the Arab States in Connection with This Question" (Khalil, 2:175) -
Resolution to suspend Egypt’s membership in the League from the date of its signing a peace treaty with Israel.
faculty.winthrop.edu /haynese/mlas/ALSessions.html   (6262 words)

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