Model Tax Convention on Income and on Capital 2010 (Full Version)
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Model Tax Convention on Income and on Capital 2010 (Full Version)

This publication is the eighth edition of the full version of the OECD Model Tax Convention on Income and on Capital. This full version contains the full text of the Model Tax Convention on Income and on Capital as it read on 22 July 2010, including  the Articles, Commentaries, non-member economies positions, the Recommendation of the OECD Council, the historical notes (now expanded to go back to 1963), the detailed list of conventions between OECD member countries and the background reports. This edition of the full version is the first to be published in book form. The previous loose-leaf edition has been discontinued.

The condensed version 2010, previously published and also available, includes only the articles, commentaries, non-member economies positions and the Recommendation of the OECD Council.

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Chapter
 

R(18). Treaty characterisation issues arising from e-commerce You do not have access to this content

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Author(s):
OECD
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