Model Tax Convention on Income and on Capital: Condensed Version

Frequency :
Irregular
ISSN :
2074-5419 (online)
ISSN :
2074-3246 (print)
DOI :
10.1787/20745419
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This publication is the condensed version of the OECD Model Tax Convention on Income and Capital. This shorter version contains the full text of the Model Tax Convention, but without the historical notes, the detailed list of tax treaties between OECD member countries and the background reports that are included in the full-length loose-leaf and electronic versions.

The Model Tax Convention, and the worldwide network of treaties based on it,  provide clear consensual rules for taxing income and capital across countries, while avoiding having income or capital taxed twice by two different countries. Because the economic and tax environment is constantly changing, articles and commentary in this model convention are periodically updated.

The full-length version of the OECD Model Tax Convention is now available electronically. This new 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 full-length version is also produced in a loose-leaf format to accommodate regular updates.

Also available in: French
 
Model Tax Convention on Income and on Capital: Condensed Version 2003

Model Tax Convention on Income and on Capital: Condensed Version 2003 You do not have access to this content

Author(s):
OECD
Publication Date :
28 Jan 2003
Pages :
344
ISBN :
9789264198968 (print)
DOI :
10.1787/mtc_cond-2003-en

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This 2003 edition of the Model Tax Convention: Condensed Version has now been superceded by a more recent edition

This publication is the condensed version of the OECD Model Tax Convention on Income and on Capital, which is produced in a loose-leaf format to accommodate yearly updates. This fifth edition contains the full text of the Model Tax Convention as it read on 28 January 2003, but without the historical notes, the detailed list of tax conventions between OECD member countries and the background reports that are included in the loose-leaf version.

Also available in: French