Double taxation of income and capital revised texts of certain articles of the 1963 OECD Draft Convention and of the commentary thereon
Organisation for Economic Co-operation and Development.Committee on Fiscal Affairs on Company Taxation.
Paris O.E.C.D. [London] [H.M.S.O.]
1974
'These texts have not, at this stage, been the subject of a recommendation by the Council of the OECD ...' - Foreword
'... contains the revised texts of Articles 1, 2, 3, 4, 6, 7, 8, 9, 10, 11, 12, 13, 16, 17, 19, 21, 22, 25 and 27 of the Draft Double Taxation Convention on Income and Capital of 1963 and of the commentaries on these Articles, which were adopted by the Committee on Fiscal Affairs' - Foreword
ISBN 92-64-11311-8
Taxation, Double