Model tax convention on income and on capital : condensed version.

Format:

Book

Contributor:

Organisation for Economic Co-operation and Development.

Series:

Model Tax Convention on Income and on Capital: Condensed Version, 2074-5419

Language:

English

Subjects (All):

Double taxation.

Taxation--Law and legislation.

Taxation.

Income tax--Law and legislation.

Income tax.

Physical Description:

1 online resource (496 p.)

Place of Publication:

Paris, France : OECD, 2014.

Language Note:

English

Summary:

The OECD Model Tax Convention provides the basis for the negotiation and interpretation of more than 3000 tax treaties that make up a network that co-ordinate the income and corporate tax systems of most countries with the objective of removing tax barriers to cross-border trade and investment. This publication is the ninth edition of the condensed version of the OECD Model Tax Convention on Income and on Capital . This shorter version contains the full text of the Model Tax Convention on Income and on Capital as accepted on 15 July 2014, but without the historical notes, the detailed list of

Contents:

Foreword; Table of Contents; Introduction; A. Historical background; B. Influence of the OECD Model Convention; C. Presentation of the Model Convention; Model Convention with respect to Taxes on Income and on Capital; Summary of the convention; Title of the Convention; Preamble to the Convention; Chapter I. Scope of the convention; Article 1. Persons covered; Article 2. Taxes covered; Chapter II. Definitions; Article 3. General definitions; Article 4. Resident; Article 5. Permanent establishment; Chapter III. Taxation of income; Article 6. Income from immovable property

Article 7. Business profitsArticle 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. Entertainers and sportspersons; Article 18. Pensions; Article 19. Government service; Article 20. Students; Article 21. Other income; Chapter IV. Taxation of capital; Article 22. Capital; Chapter V. Methods for elimination of double taxation

Article 23A. Exemption methodArticle 23B. Credit method; Chapter VI. Special provisions; 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; Chapter VII. Final provisions; Article 30. Entry into force; Article 31. Termination; Terminal clause; Commentaries on the Articles of the Model Tax Convention; Commentary on Article 1; Commentary on Article 2; Commentary on Article 3

Commentary on Article 4Commentary on Article 5; Commentary on Article 6; Commentary on Article 7; Annex. Previous Version of Article 7 and its Commentary; 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; Commentary on Article 15; Commentary on Article 16; Commentary on Article 17; Commentary on Article 18; Commentary on Article 19; Commentary on Article 20; Commentary on Article 21; Commentary on Article 22; Commentary on Articles 23 A and 23 B

Commentary on Article 24Commentary on Article 25; Annex. Sample Mutual Agreement on Arbitration; Commentary on Article 26; Commentary on Article 27; Commentary on Article 28; Commentary on Article 29; Commentary on Articles 30 and 31; Non-OECD economies' positions on the OECD Model Tax Convention; Introduction; Positions on Article 1; Positions on Article 2; Positions on Article 3; Positions on Article 4; Positions on Article 5; Positions on Article 6; Positions on Article 7; Annex. Positions on the Previous Version of Article 7 and its commentary; Positions on Article 8

Positions on Article 9

Notes:

Description based upon print version of record.

Description based on online resource; title from PDF title page (ebrary, viewed October 2, 2014).

ISBN:

9789264219373

9264219374