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

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Author(s):
OECD
Publication Date :
06 Aug 2012
Pages :
2000
ISBN :
9789264175181 (PDF) ; 9789264177833 (EXTERNALHTML) ; 9789264175174 (print)
DOI :
10.1787/9789264175181-en

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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 full version of the OECD Model Tax Convention is published regularly to reflect updates. The full version is also available electronically. This electronic version includes such features as extensive internal linking, making it easy to link from an article to its commentary; fast searching capabilities; the ability for the user to attach notes to specific areas of text and cut and paste capabilities. 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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    Foreword

    This full version of the OECD Model Tax Convention contains the full text of the Model Tax Convention on Income and on Capital as it read on 22 July 2010, including the Articles, the Commentaries, the non-OECD economies' positions, the Recommendation of the OECD Council, the historical notes (now expanded to go back to the 1963 Draft Convention), the detailed list of conventions between OECD member countries and the full text of a number of background reports adopted after 1977.

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    Introduction

    International juridical double taxation can be generally defined as the imposition of comparable taxes in two (or more) States on the same taxpayer in respect of the same subject matter and for identical periods. Its harmful effects on the exchange of goods and services and movements of capital, technology and persons are so well known that it is scarcely necessary to stress the importance of removing the obstacles that double taxation presents to the development of economic relations between countries.

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      Title and Preamble
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      Article 1. Persons covered
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      Article 2. Taxes covered
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      Article 3. General definitions
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      Article 4. Resident
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      Article 5. Permanent establishment
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      Article 6. Income from immovable property
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      Article 7. Business profits
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      Article 8. Shipping, inland waterways transport and air transport
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      Article 9. Associated enterprises
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      Article 10. Dividends
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      Article 11. Interest
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      Article 12. Royalties
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      Article 13. Capital gains
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      Article 14. Independent personal services [deleted]
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      Article 15. Income from employment
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      Article 16. Directors' fees
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      Article 17. Artistes and Sportsmen
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      Article 18. Pensions
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      Article 19. Government service
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      Article 20. Students
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      Article 21. Other income
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      Article 22. Capital
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      Article 23. A and 23 B. Methods for elimination of double taxation
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      Article 24. Non-discrimination
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      Article 25. Mutual agreement procedure
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      Article 26. Exchange of Information
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      Article 27. Assistance in the collection of taxes
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      Article 28. Members of diplomatic missions and consular posts
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      Article 29. Territorial extension
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      Article 30. Entry into force
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      Article 31. Termination
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