Model Tax Convention on Income and on Capital [electronic resource].
Publishing, OECD.
Organisation for Economic Co-operation and Development StaffCorporate Author
Paris : Organisation for Economic Co-operation and Development,
2000.
This publication is the condensed version of the OECD Model Tax Convention on Income and on Capital, which is produced in a loose-leaf format to accommodate yearly updates. This fourth edition contains the full text of the Model Tax Convention as it read on 29 April 2000, but without the historical notes, the detailed list of tax conventions between OECD Member countries and the background reports that are included in the loose-leaf version.
Description based upon print version of record.
CONTENTS; INTRODUCTION; MODEL TAX CONVENTION ON INCOME AND ON CAPITAL; COMMENTARIES ON THE ARTICLES OF THE MODEL TAX CONVENTION; Commentary on Article 1; Commentary on Article 2; Commentary on Article 3; Commentary on Article 4; Commentary on Article 5; Commentary on Article 6; Commentary on Article 7; Commentary on Article 8; Commentary on Article 9; Commentary on Article 10; Commentary on Article 11; Commentary on Article 12; Commentary on Article 13; [Commentary on Article 14 - Deleted]; Commentary on Article 15; Commentary on Article 16; Commentary on Article 17; Commentary on Article 18
Commentary on Article 19Commentary on Article 20; Commentary on Article 21; Commentary on Article 22; Commentary on Articles 23 A and 23 B; Commentary on Article 24; Commentary on Article 25; Commentary on Article 26; Commentary on Article 27; Commentary on Article 28; Commentary on Articles 29 and 30; NON-MEMBER COUNTRIES' POSITIONS; ANNEX - RECOMMENDATION OF THE OECD COUNCIL
This publication is the condensed version of the OECD Model Tax Convention on Income and on Capital, which is produced in a loose-leaf format to accommodate yearly updates. This fourth edition contains the full text of the Model Tax Convention as it read on 29 April 2000, but without the historical notes, the detailed list of tax conventions between OECD Member countries and the background reports that are included in the loose-leaf version.
Double taxation -- Treaties.
Double taxation.
Taxation.
Model tax convention on income and on capital