Model Tax Convention on Income and on Capital 2008

Model Tax Convention on Income and on Capital 2008 You do not have access to this content

Author(s):
OECD
Publication Date :
29 May 2009
ISBN :
9789264065178 (print)
DOI :
10.1787/9789264060807-en

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This is the web version of the Model Tax Convention as approved in July 2008.  It includes all Articles, updated and enhanced Commentaries, updated Histories, expanded Non-member Country Positions, all related reports, and texts of previous models. In addition this version includes a new two-window feature, that enables the user to open, for example, an article in one window and its commentary in another, and view them together.

The OECD Model Tax Convention and the worldwide network of bilateral treaties based on it provide clear consensual rules for taxing income and capital while avoiding having the same income or capital taxed twice by two different countries.  Because the economic and tax environment is constantly changing, articles and commentaries are constantly under review, and the texts therefore are periodically updated. This 2008 edition represents a substantial revision affecting many Articles and Commentaries. In addition, there has been some enhancement of histories. An updated 2010 edition, with substantial revisions of Article 7 and related Commentaries, will come out in 2011.

Table of Contents

Introduction
Preamble
PART I. ARTICLES
Chapter I. Scope of the Convention
-Article 1. Persons Covered
-Article 2. Taxes Covered
Chapter II. Definitions
-Article 3. General Definitions
-Article 4. Resident
-Article 5. Permanent Establishment
Chapter III. Taxation of Income
-Article 6. Income from Immovable Property
-Article 7. Business Profits
-Article 8. Shipping, Inland Waterways Transport and Air Transport
-Article 9. Associated Enterprises
-Article 10. Dividends
-Article 11. Interest
-Article 12. Royalties
-Article 13. Capital Gains
[Article 14. Independent Personal Services]
-Article 15. Income from Employment
-Article 16. Directors' Fees
-Article 17. Artistes and Sportsmen
-Article 18. Pensions
-Article 19. Government Service
-Article 20. Students
-Article 21. Other Income
Chapter IV. Taxation of Capital
-Article 22. Capital
Chapter V. Methods for Elimination of Double Taxation
-Article 23A. Exemption Method
-Article 23B. Credit Method
Chapter VI. Special Provisions
-Article 24. Non-Discrimination
-Article 25. Mutual Agreement Procedure
-Article 26. Exchange of Information
-Article 27. Assistance in the Collection of Taxes
-Article 28. Members of Diplomatic Missions and Consular Posts
-Article 29. Territorial Extension
Chapter VII. Final Provisions
-Article 30. Entry into Force
-Article 31. Termination
PART II. COMMENTARIES (by Article)
PART III. NON-MEMBER COUNTRY POSITIONS ON ARTICLES AND COMMENTARY (by Article)
PART IV. PREVIOUS REPORTS RELATED TO THE MODEL TAX CONVENTION 
-R1. Transfer Pricing, Corresponding Adjustments and the Mutual Agreement Procedure
-R2. The Taxation of Income Derived from the Leasing of Industrial, Commercial or Scientific Equipment
-R3. The Taxation of Income Derived from the Leasing of Containers
-R4. Thin Capitalisation
-R5. Double Taxation Conventions and the Use of Base Companies
-R6. Double Taxation Conventions and the Use of Conduit Companies
-R7.The Taxation of Income Derived from Entertainment, Artistic and Sporting Activities
-R8. Tax Treaty Override
-R9. The 183 Day Rule: Some Problems of Application and Interpretation
-R10. The Tax Treatment of Software
-R11. Triangular Cases
-R12. The Tax Treatment of Employees' Contributions to Foreign Pension Schemes
-R13. Attribution of Income to Permanent Establishments
-R14. Tax Sparing
-R15. The Application of the OECD Model Tax Convention to Partnerships
-R16. Issues Related to Article 14 of the Model Tax Convention
-R17. Restricting the Entitlement to Treaty Benefits
-R18. Treaty Characterisation Issues Arising from E-Commerce
-R19. Issues Arising under Article 5 (Permanent Establishment) of the Model Tax Convention
-R20. Cros-Border Income Tax issues Arising from Employee Stock-Option Plans
-R21. Improving the Resolution of Tax Treaty Disputes
-R22. Application and Interpretation of Article 24 (Non-Discrimination)
-R23. Tax Treaty Issues Related to REITS
PART V. LIST OF TAX CONVENTIONS ON INCOME AND ON CAPITAL BETWEEN OECD MEMBER COUNTRIES
PART VI. RECOMMENDATION OF THE OECD COUNCIL CONCERNING THE MODEL TAX CONVENTION
PART VII. TEXT OF PREVIOUS MODELS