Also available in French under the title: Modèle de convention fiscale concernant le revenu et la fortune : version abrégée, 17 Juillet 2008.
INTERNAL BIBLIOGRAPHIES/INDEXES NOTE
Text of Note
Includes bibliographical references.
CONTENTS NOTE
Text of Note
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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SUMMARY OR ABSTRACT
Text of Note
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.
OTHER EDITION IN ANOTHER MEDIUM
Title
Model tax convention on income and on capital.
International Standard Book Number
9789264048188
TOPICAL NAME USED AS SUBJECT
Double taxation.
Income tax-- Law and legislation.
Taxation-- Law and legislation.
Double taxation.
Income tax-- Law and legislation.
Taxation-- Law and legislation.
DEWEY DECIMAL CLASSIFICATION
Number
343
.
0526
Edition
22
LIBRARY OF CONGRESS CLASSIFICATION
Class number
K4475
Book number
.
O74
2008
CORPORATE BODY NAME - PRIMARY RESPONSIBILITY
Organisation for Economic Co-operation and Development., Committee on Fiscal Affairs.