Model Tax Convention on Income and on Capital 2010 [electronic resource].
Model Tax Convention on Income and on Capital 2010 [electronic resource].
Model Tax Convention on Income and on Capital 2010 [electronic resource].
About this item
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Author / Creator
Publisher
Paris : Organisation for Economic Co-operation and Development, 2012.
Alternative title
Date
2012.
Record Identifier
MMS ID
Language
English
Formats
Physical Description
Physical content
1 online resource (2134 p.)
Content type
text
Media type
computer
Carrier type
online resource
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 convent...
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. Direc...
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. Territo...
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; Commen...
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 20
Publication information
Publisher
Paris : Organisation for Economic Co-operation and Development, 2012.
Date Published
2012.
Subjects
More information
Scope and Contents
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...
Alternative Titles
Full title
Model Tax Convention on Income and on Capital 2010 [electronic resource].
Variant title
BOOK
Authors, Artists and Contributors
Author / Creator
Notes
General note
Description based upon print version of record.
Language note
English
Identifiers
Primary Identifiers
Record Identifier
74VK35MZ3wyM
Permalink
https://devfeature-collection.sl.nsw.gov.au/record/74VK35MZ3wyM
Other Identifiers
ISBN
92-64-17518-0
DDC
341.4844
MMS ID
991023948097502626
