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modeltax2014

Model Tax Convention on Income and on Capital

OECD
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CHF 95.00

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.

  • ISBN: 9789264211155
  • Publisher: OECD
  • Release Date: 2014
  • Edition: Condensed Version 2014 - 9th edition - Softcover
  • Pages: 475
 

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. It contains the full text of the Model Tax Convention on Income and on Capital as accepted on 15 July 2014, but without the historical notes, the detailed list of conventions between OECD member countries and the background reports that are included in the full-length version, which will be issued 2015. The commentaries on each article include among others: Resident ; Permanent establishment; (Income from immovable property; Business profits; Shipping, inland waters transport and air transport; Associated enterprises; Dividends; Interest; Capital gains; (Income from employment; Director's fees; Entertainers and sportspersons; Pensions; Government service; Students; Other income; Capital; Exemption and credit methods for eliminating double taxation; Non-discrimination; Mutual agreement procedure; Exchange of Information; Assistance in collection of taxes; Members of diplomatic missions and consular posts; Territorial extension; Entry into force and termination; Non-OECD economies’ positions on the OECD Model Tax Convention ;

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