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Model Tax Convention on Income and on Capital : Condensed version September 1992 / Organisation for Economic Co-operation and Development.

OECD Global Available online

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Format:
Book
Author/Creator:
Organisation for Economic Co-operation and Development, author, issuing body.
Language:
English
Subjects (All):
Conflict of laws--Taxation.
Conflict of laws.
Double imposition--Conventions.
Double imposition.
Double taxation--Treaties.
Double taxation.
Income tax--Law and legislation--OECD countries.
Income tax.
International fiscal law.
Treaties.
Physical Description:
1 online resource (244 pages)
Other Title:
Model Tax Convention on Income and on Capital
Place of Publication:
Paris : OECD Publishing, 1992.
Summary:
Condensed version of the loose-leaf publication "Model tax convention on income and capital", containing the full text of the September 1992 Model Tax Convention, but omitting the historical notes and annexes, which include a detailed list of tax conventions between OECD member countries and the text of the Recommendation of 23 July 1992 from the OECD Council.
Notes:
Description based on publisher supplied metadata and other sources.
ISBN:
92-64-04881-2

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