Model Tax Convention on Income and on Capital: Condensed Version

Frequency :
Irregular
ISSN :
2074-5419 (online)
ISSN :
2074-3246 (print)
DOI :
10.1787/20745419
Hide / Show Abstract

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 2010

Model Tax Convention on Income and on Capital: Condensed Version 2010 You do not have access to this content

Author(s):
OECD
Publication Date :
17 Aug 2010
Pages :
470
ISBN :
9789264089488 (print)
DOI :
10.1787/mtc_cond-2010-en

Hide / Show Abstract

This publication is the eighth edition of the condensed version of the OECD Model Tax Convention on Income and on Capital. This shorter version contains the full text of the Model Tax Convention on Income and on Capital as it read on 22 July 2010, but without the historical notes, the detailed list of conventions between OECD member countries and the background reports that are included in the full-length version.

The Model Tax Convention and the worldwide network of bilateral tax treaties based on it provide clear, consensual rules for taxing income and capital while avoiding having income or capital taxed twice by two different countries. Because the economic and tax environment is constantly changing, article and commentaries are constantly under review and are periodically updated. Compared to the previous edition, this edition includes substantial revisions of Article 7 on Business Profits and its related Commentary and other Commentaries that relate to Article 7.

Table of Contents

Introduction
Model Convention with respect to Taxes on Income and on Capital
Commentaries on the Articles of the Model Tax Convention
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 Articles 23 A and 23 B
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 Articles 30 and 31
Non-OECD economies’ positions on the OECD Model Tax Convention
Annex — Recommendation of the OECD Council concerning the Model Tax Convention on Income and on Capital