| Description |
1 online resource (2 volumes (various pagings)) |
| Contents |
Foreword -- Introduction -- Title and Preamble -- Article 1. Persons covered -- Article 2. Taxes covered -- Article 3. General definitions -- Article 4. Resident -- Article 5. Permanent establishment -- Article 6. Income from immovable property -- Article 7. Business profits -- Article 8. Shipping, inland waterways transport and air transport -- Article 9. Associated enterprises -- Article 10. Dividends -- Article 11. Interest -- Article 12. Royalties -- Article 13. Capital gains -- Article 14. Independent personal services [deleted] -- Article 15. Income from employment -- Article 16. Directors' fees -- Article 17. Artistes and Sportsmen -- Article 18. Pensions -- Article 19. Government service -- Article 20. Students -- Article 21. Other income -- Article 22. Capital -- Article 23. A and 23 B. Methods for elimination of double taxation -- Article 24. Non-discrimination -- Article 25. Mutual agreement procedure -- Article 26. Exchange of Information -- Article 27. Assistance in the collection of taxes -- Article 28. Members of diplomatic missions and consular posts -- Article 29. Territorial extension -- Article 30. Entry into force -- Article 31. Termination -- Commentary on Article 1: Concerning the persons covered by the convention -- Commentary on Article 2: Concerning taxes covered by the convention -- Commentary on Article 3: Concerning general definitions -- Commentary on Article 4: Concerning the definition of resident -- Commentary on Article 5: Concerning the definition of permanent establishment -- Commentary on Article 6: Concerning the taxation of income from immovable property -- Commentary on Article 7: Concerning the taxation of business profits -- Commentary on Article 8: Concerning the taxation of profits from shipping, inland waterways transport and air transport -- Commentary on Article 9: Concerning the taxation of associated enterprises -- Commentary on Article 10: Concerning the taxation of dividends -- Commentary on Article 11: Concerning the taxation of interest -- Commentary on Article 12: Concerning the taxation of royalties -- Commentary on Article 13: Concerning the taxation of capital gains -- Commentary on Article 14: Concerning the taxation of independent personal services [deleted] -- Commentary on Article 15: Concerning the taxation of income from employment -- Commentary on Article 16: Concerning the taxation of directors' fees -- Commentary on Article 17: Concerning the taxation of artistes and sportsmen -- Commentary on Article 18: Concerning the taxation of pensions -- Commentary on Article 19: Concerning the taxation of remuneration in respect of government service -- Commentary on Article 20: Concerning the taxation of students -- Commentary on Article 21: Concerning the taxation of other income -- Commentary on Article 22: Concerning the taxation of capital -- Commentary on Article 23 A and 23 B: Concerning the methods for elimination of double taxation -- Commentary on Article 24: Concerning non-discrimination -- Commentary on Article 25: Concerning the mutual agreement procedure -- Commentary on Article 26: Concerning the exchange of information -- Commentary on Article 27: Concerning the assistance in the collection of taxes -- Commentary on Article 28: Concerning members of diplomatic missions and consular posts -- Commentary on Article 29: Concerning the territorial extension of the convention -- Commentary on Article 30 and 31: Concerning the entry into force and the termination of the convention -- Introduction -- Positions on article 1 (Persons covered) and its commentary -- Positions on article 2 (Taxes covered) and its commentary -- Positions on article 3 (General definitions) and its commentary -- Positions on article 4 (Resident) and its commentary -- Positions on article 5 (Permanent establishment) and its commentary -- Positions on article 6 (Income from immovable property) and its commentary -- Positions on article 7 (Business profits) and its commentary -- Positions |
| Summary |
This publication is the eighth edition of the full version of the OECD Model Tax Convention on Income and on Capital. This full version contains the full text of the Model Tax Convention on Income and on Capital as it read on 22 July 2010, including the Articles, Commentaries, non-member economies positions, the Recommendation of the OECD Council, the historical notes (now expanded to go back to 1963), the detailed list of conventions between OECD member countries and the background reports. This edition of the full version is the first to be published in book form. The previous loose-leaf edition has been discontinued. The full version of the OECD Model Tax Convention is published regularly to reflect updates. The full version is also available electronically. This electronic version includes such features as extensive internal linking, making it easy to link from an article to its commentary; fast searching capabilities; the ability for the user to attach notes to specific areas of text and cut and paste capabilities. The condensed version 2010, previously published and also available, includes only the articles, commentaries, non-member economies positions and the Recommendation of the OECD Council |
| Bibliography |
Includes bibliographical references |
| Notes |
Description based on online resource; title from PDF title page (OECD iLibrary Web site, viewed on August 23, 2012) |
| Subject |
Double taxation -- OECD countries -- Treaties.
|
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Income tax -- Law and legislation -- OECD countries.
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Capital levy -- Law and legislation -- OECD countries.
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| Genre/Form |
Treaties.
|
| Form |
Electronic book
|
| Author |
Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs.
|
|
Organisation for Economic Co-operation and Development.
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| ISBN |
9789264175181 (PDF) |
|
9264175180 (PDF) |
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