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Technical Model Tax Convention on Income and on Capital: Condensed Version 2010

Posted on 2010-09-02




Name:Technical Model Tax Convention on Income and on Capital: Condensed Version 2010
ASIN/ISBN:9264089488
Publish Date:17 Aug 2010
Pages:470 pages
File size:3 Mb
Publish Date: 17 Aug 2010
ISBN: 9264089488
Pages: 470 pages
File Type: PDF
File Size: 3 MB
Other Info: OECD
   Technical Model Tax Convention on Income and on Capital: Condensed Version 2010

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Model Tax Convention on Income and on Capital: Condensed Version 2010

This version contains the full text of the Model Tax Convention on Income and on Capital as it read on 22 July 2010, but without the historical notes, the detailed list of conventions between OECD member countries and the background reports are included

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This publication is the eighth edition of the condensed version of the OECD Model Tax Convention on Income and on Capital.

Table of Contents

Introduction

Model Convention with respect to Taxes on Income and on Capital

Commentaries 1 - 31 on the Articles of the Model Tax Convention

Non-OECD economies’ 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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