Model tax convention on income and on capital : condensed version, 28 January 2003 / OECD. Committee on Fiscal Affairs.

Format:

Book

Author/Creator:

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

Language:

English

Subjects (All):

Double taxation.

Physical Description:

1 online resource (344 p.)

Place of Publication:

Paris Cedex, France : OECD, 2002.

Language Note:

English

Summary:

This publication is the condensed version of the OECD Model Tax Convention on Income and on Capital, which is produced in a loose-leaf format to accommodate yearly updates. This fifth edition contains the full text of the Model Tax Convention as it read on 28 January 2003, but without the historical notes, the detailed list of tax conventions between OECD member countries and the background reports that are included in the loose-leaf version.

Contents:

Preliminaries; CONTENTS; INTRODUCTION; 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 19; Commentary on Article 20; Commentary on Article 21

Commentary on Article 22Commentary 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.

Description based on print version record.

ISBN:

1-280-00609-9

9786610006090

92-64-17747-7

OCLC:

63265681