Model tax convention on income and on capital : condensed version.
Model tax convention on income and on capital : condensed version.
About this item
Full title
Publisher
Paris, France : OECD, 2014.
Alternative title
Record Identifier
MMS ID
Language
English
Formats
Physical Description
Physical content
1 online resource (496 p.)
Content type
text
Media type
computer
Carrier type
online resource
Contents
Foreword; Table of Contents; 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 on Capital; Summary of the convention; Title of the Convention; Preamble to the Convention; Ch...
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. Independent personal services - Deleted; Article 15. Income from...
Article 23A. Exemption methodArticle 23B. Credit method; Chapter 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 cons...
Commentary on Article 4Commentary on Article 5; Commentary on Article 6; Commentary on Article 7; Annex. Previous Version of Article 7 and its Commentary; Commentary on Article 8; Commentary on Article 9; Commentary on Article 10; Commentary on Article 11; Commentary on Article 12; Commentary on Art...
Commentary on Article 24Commentary on Article 25; Annex. Sample Mutual Agreement on Arbitration; Commentary on Article 26; Commentary on Article 27; Commentary on Article 28; Commentary on Article 29; Commentary on Articles 30 and 31; Non-OECD economies' positions on the OECD Model Tax Convention; I...
Positions on Article 9
Publication information
Publisher
Paris, France : OECD, 2014.
Date Published
2014.
Subjects
More information
Scope and Contents
Summary
The OECD Model Tax Convention provides the basis for the negotiation and interpretation of more than 3000 tax treaties that make up a network that co-ordinate the income and corporate tax systems of most countries with the objective of removing tax barriers to cross-border trade and investment. This publication is the ninth edition of the condensed...
Alternative Titles
Full title
Model tax convention on income and on capital : condensed version.
Variant title
BOOK
Authors, Artists and Contributors
Author / Artists
Notes
General note
Model Tax Convention on Income and on Capital: Condensed Version, 2074-5419
Description based upon print version of record.
Language note
English
Contextual Information
Date Copyright
©2014
Identifiers
Primary Identifiers
Record Identifier
74VK3leG7blM
Permalink
https://devfeature-collection.sl.nsw.gov.au/record/74VK3leG7blM
Other Identifiers
ISBN
92-64-21937-4
DDC
341.484
MMS ID
991023946047102626
