Model Tax Convention on Income and on Capital : condensed version : 22 July 2010.

Format:

Book

Author/Creator:

Organisation for Economic Co-operation and Development.

Language:

English

Subjects (All):

Double taxation--Congresses.

Double taxation.

Physical Description:

1 online resource (470 p.)

Place of Publication:

Paris, France : OECD Pub., 2010.

Language Note:

English

Summary:

This publication is the eighth 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 it read on 22 July 2010, but without the historical notes, the detailed list of conventions between OECD member countries and the background reports that are included in the full-length version.

Contents:

Table of Contents; Introduction; Model Convention with Respect to Taxes on Income and on Capital; Commentaries on the Articles of the Model Tax Convention; Non-OECD Economies' Positions on the OECD Model Tax Convention; Annex. Recommendation of the OECD Council Concerning the Model Tax Convention on Income and on Capital

Notes:

Also available in French.

On cover: July 2010.

ISBN:

1-282-79756-5

9786612797569

92-64-08960-8

OCLC:

670411660