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 2008

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

Author(s):
OECD
Publication Date :
31 Aug 2008
Pages :
540
ISBN :
9789264048188 (print)
DOI :
10.1787/mtc_cond-2008-en

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This 2008 edition of the Model Tax Convention: Condensed Version has now been superceded by a more recent edition.

This Condensed Version of the OECD Model Tax Convention contains the full text of the Articles, Commentary, and Country Positions of the Model Tax Convention as it read on 17 July 2008.  It does not include the historical notes, the detailed list of tax conventions between OECD member countries or the background reports that are included in the Electronic Version and the two-volume looseleaf version.

The full-length version of the OECD Model Tax Convention is now available electronically. The Electronic Version 2008 includes such features as the ability to open up to four windows, 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. For more information, see the listing. The full-text version with latest updates will also be available soon  in loose-leaf format. See the listing.

 

Introduction
MODEL TAX CONVENTION WITH RESPECT TO TAXES ON INCOME AND CAPITAL
-Chapter 1. Scope of the Convention
--Article 1. Persons Covered
--Article 2. Taxes Covered
-Chapter 2. Definitions
--Article 3. General Definitions
--Article 4. Resident
--Article 5. Permanent Establishment
-Chapter 3. 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. (Deleted)
--Article 15. Income from Employment
--Article 16. Directors' Fees
--Article 17. Artistes and Sportsment
--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 Provision
--Article 30. Entry into Force
--Article 31. Termination
COMMENTARIES ON THE ARTICLES
-Commentary on Article 1
-Commentary on Article 2
-Commentary on Article 3
-Commentary on Article 4
-Commentary on Article 5
-Commentary on Article 6
-Commentary on Article 7
-Commentary on Article 8
-Commentary on Article 9
-Commentary on Article 10
-Commentary on Article 11
-Commentary on Article 12
-Commentary on Article 13
(-Commentary on Article 14 - Deleted)
-Commentary on Article 15
-Commentary on Article 16
-Commentary on Article 17
-Commentary on Article 18
-Commentary on Article 19
-Commentary on Article 20
-Commentary on Article 21
-Commentary on Article 22
-Commentary on Article 23
-Commentary on Article 24
-Commentary on Article 25
-Commentary on Article 26
-Commentary on Article 27
-Commentary on Article 28
-Commentary on Article 29
-Commentary on Article 30
-Commentary on Article 31
NON-MEMBER COUNTRIES' POSITIONS ON THE OECD MODEL TAX CONVENTION
Annex: Recommendation of the OECD Council concerning the Model Tax Convention on Income and Capital