Model tax convention on income and on capital 2010 : volume I and II (updated 22 July 2010) / Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs.

Format:

Book

Author/Creator:

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

Language:

English

Subjects (All):

Capital levy--Law and legislation--OECD countries.

Capital levy.

Double taxation--OECD countries--Treaties.

Double taxation.

Double taxation--Periodicals.

Income tax--Law and legislation--OECD countries.

Income tax.

Taxation.

Physical Description:

1 online resource (2134 p.)

Place of Publication:

Paris, France : Organisation for Economic Co-operation and Development, 2012.

Language Note:

English

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 e

Contents:

Foreword; Table of contents; Volume I; 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 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. [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; Chapter IV. Taxation of capital; Article 22. Capital; Chapter V. Methods for elimination of double taxation; Article 23A. Exemption method

Article 23B. Credit methodChapter 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; Commentaries on the articles of the model tax convention; Commentary on article 1; Commentary on article2; Commentary on article3; Commentary on article4; Commentary on article5

Commentary on article6Commentary on article7; Commentary on article8; Commentary on article9; Commentary on article10; Commentary on article11; Commentary on article12; Commentary on article13; Commentary on article14; Commentary on article15; Commentary on article16; Commentary on article17; Commentary on article18; Commentary on article19; Commentary on article 20; Commentary on article21; Commentary on article22; Commentary on articles 23 A and 23 B; Commentary on article24; Commentary on article25; Commentary on article26; Commentary on article27; Commentary on article28

Commentary on article29Commentary on articles 30 and 31; Non-OECD economies' position 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; Positions on article 8; Positions on article 9; Positions on article 10; Positions on article 11; Positions on article 12; Positions on article 13; Positions on article 14; Positions on article 15; Positions on article 16; Positions on article 17; Positions on article 18; Positions on article 19

Positions on article 20

Notes:

Description based upon print version of record.

Description based on online resource; title from PDF title page (EBL, viewed October 15, 2015).

ISBN:

92-64-17518-0

OCLC:

811504271