Model tax convention on income and on capital : condensed version, 15 July 2005 / OECD Committee on Fiscal Affairs.

Format:

Book

Author/Creator:

Organisation for Economic Co-operation and Development Committee on Fiscal Affairs, Corporate Author.

Contributor:

Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs.

Language:

English

Subjects (All):

Double taxation.

Taxation--Law and legislation.

Taxation.

Income tax--Law and legislation.

Income tax.

Physical Description:

1 online resource (375 p.)

Other Title:

French title on t.p. verso: Modele de convention fiscale concernant le revenu et la fortune : version abregee, 15 Juillet 2005

Place of Publication:

Paris : Organisation for Economic Co-operation and Development, 2005.

Language Note:

English

Summary:

This publication is the sixth edition of the Condensed Version of the OECD Model Tax Convention on Income and Capital . This shorter version contains the full text of the Articles, Commentary, and Country Positions of the Model Tax Convention as it read on 15 July 2005. It does not include the the historical notes, the detailed list of tax conventions between OECD member countries and the background reports that are included in the Electronic Version or the two-volume looseleaf version. The full-length version of the OECD Model Tax Convention is now available electronically. This new electro

Contents:

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 Article 29; Commentary on Articles 30 and 31; NON-MEMBER COUNTRIES' POSITIONS; ANNEX - RECOMMENDATION OF THE OECD COUNCIL

Notes:

Description based upon print version of record.

ISBN:

1-281-74572-3

9786611745721

92-64-01200-1

OCLC:

67107758