Model tax convention in income and on capital. Volume I and II / OECD.
Model tax convention in income and on capital. Volume I and II / OECD.
Model tax convention in income and on capital. Volume I and II / OECD.
About this item
Full title
Author / Creator
Publisher
Paris : OECD, [2015]
Alternative title
Date
©2015
Record Identifier
MMS ID
Language
English
Formats
Physical Description
Physical content
1 online resource (2294 p. )
Content type
text
Media type
computer
Carrier type
online resource
Contents
Foreword -- Introduction -- Title and Preamble -- Article 1 Persons covered -- Article 2 Taxes covered -- Article 3 General definitions -- Article 4 Resident -- Article 5 Permanent establishment -- Article 6 Income from immovable property -- Article 7 Business profits -- Article 8 Shipping, inland w...
Publication information
Publisher
Paris : OECD, [2015]
Edition
2014th ed.
Date Published
[2015]
Subjects
More information
Scope and Contents
Summary
This publication is the ninth 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 15 July 2014, including the Articles, Commentaries, non-member economies positions, the Recommendation of the OECD Council, t...
Alternative Titles
Full title
Model tax convention in income and on capital. Volume I and II / OECD.
Variant title
BOOK
Authors, Artists and Contributors
Author / Creator
Notes
General note
(Updated 15 July 2014).
Identifiers
Primary Identifiers
Record Identifier
74VK35vyZ6Qd
Permalink
https://devfeature-collection.sl.nsw.gov.au/record/74VK35vyZ6Qd
Other Identifiers
ISBN
92-64-23908-1
DDC
343.04
MMS ID
991023948396002626
