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.
Text of Note
Published in French under the title: Modèle de convention fiscale concernant le revenu et la fortune, version abrégée.
INTERNAL BIBLIOGRAPHIES/INDEXES NOTE
Text of Note
Includes bibliographical references.
CONTENTS NOTE
Text of Note
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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SUMMARY OR ABSTRACT
Text of Note
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.
TOPICAL NAME USED AS SUBJECT
Double taxation.
Taxation.
Double imposition.
Impôt sur le capital.
Impôt sur le revenu.
Double taxation.
Taxation.
DEWEY DECIMAL CLASSIFICATION
Number
341
.
4844
Edition
21
LIBRARY OF CONGRESS CLASSIFICATION
Class number
K4475
.
4
Book number
.
O7282
2003
CORPORATE BODY NAME - PRIMARY RESPONSIBILITY
Organisation for Economic Co-operation and Development., Committee on Fiscal Affairs.