| Document Type
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BL
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| Record Number
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1024974
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| Doc. No
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b779344
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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, 28 January 2003 /\ OECD Committee on Fiscal Affairs.
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| Edition Statement
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5th ed.
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| Publication Statement
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Paris :: Organisation for Economic Co-operation and Development,, 2003, ©2002.
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| Page. NO
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342 pages ;; 23 cm
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| ISBN
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9264198962
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: 9789264198968
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| Notes
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Includes the text of the Model Tax Convention as it read on 28 January 2003 but lacks the historical notes, detailed list of tax conventions between the OECD member countries, and background notes included in the loose-leaf version. Cf. p.3.
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Published in French under the title: Modèle de convention fiscale concernant le revenu et la fortune, version abrégée.
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| Bibliographies/Indexes
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Includes bibliographical references.
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| Contents
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Introduction -- Model tax convention on income and on capital -- Commentaries on the articles of the model convention -- Non-member countries' positions -- Annex-recommendation of the OECD council.
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| Abstract
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Condensed version of the OECD Model Tax Convention on Income and on Capital, which is produced in a loose-leaf format. Contains the full text of the Model Tax Convention as it read on 28 January 2003, but without the historical notes, the detailed list of tax conventions between OECD member countries and the background reports that are included in the loose-leaf version.
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| Subject
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Double taxation.
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| Subject
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Taxation.
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| Subject
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Double imposition.
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| Subject
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Impôt sur le capital.
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| Subject
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Impôt sur le revenu.
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| Subject
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Double taxation.
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| Subject
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Taxation.
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| Dewey Classification
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341.4844
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| LC Classification
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K4475.4.O7282 2003
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