| Document Type
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BL
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| Record Number
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1018528
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| Doc. No
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b772898
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| Main Entry
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Organisation for Economic Co-operation and Development., Committee on Fiscal Affairs.
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| Title & Author
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Model tax convention on income and on capital : : condensed version,17July 2008 /\ OECD Committee on Fiscal Affairs.
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| Edition Statement
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[7th ed.].
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| Publication Statement
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Paris :: OECD,, ©2008.
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| Page. NO
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1 online resource (415 pages) :: illustrations
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| ISBN
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9264048197
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: 9789264048195
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9264048189
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9789264048188
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| Notes
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Also available in French under the title: Modèle de convention fiscale concernant le revenu et la fortune : version abrégée, 17 Juillet 2008.
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| Bibliographies/Indexes
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Includes bibliographical references.
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| Contents
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Foreword; Table of Contents; Introduction; Model Convention with respect to Taxes on Income and on Capital; Commentaries on the Articles of the Model Tax Convention; Commentary on Article 1; Commentary on Article 2; Commentary on Article 3; Commentary on Article 4; Commentary on Article 5; Commentary on Article 6; Commentary on Article 7; Commentary on Article 8; Commentary on Article 9; Commentary on Article 10; Commentary on Article 11; Commentary on Article 12; Commentary on Article 13; Commentary on Article 14; Commentary on Article 15; Commentary on Article 16; Commentary on Article 17
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Commentary on Article 18Commentary on Article 19; Commentary on Article 20; Commentary on Article 21; Commentary on Article 22; Commentary on Articles 23 A and 23 B; Commentary on Article 24; Commentary on Article 25; Commentary on Article 26; Commentary on Article 27; Commentary on Article 28; Commentary on Article 29; Commentary on Articles 30 and 31; Non-member countries' positions on the OECD Model Tax Convention; Annex -- Recommendation of the OECD Council concerning the Model Tax Convention on Income and on Capital
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| Abstract
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This Condensed Version of the OECD Model Tax Convention contains the full text of the Articles, Commentary, and Country Positions of the Model Tax Convention as it read on 17 July 2008. It does not include the the historical notes, the detailed list of tax conventions between OECD member countries or the background reports that are included in the Electronic Version and the two-volume looseleaf version. The full-length version of the OECD Model Tax Convention is now available electronically. The Electronic Version 2008 includes such features as the ability to open up to four windows, extensiv.
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| Subject
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Double taxation.
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| Subject
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Income tax-- Law and legislation.
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Taxation-- Law and legislation.
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Double taxation.
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| Subject
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Income tax-- Law and legislation.
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| Subject
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Taxation-- Law and legislation.
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| Dewey Classification
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343.0526
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| LC Classification
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K4475.O74 2008
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