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 2014

Latest Edition

Model Tax Convention on Income and on Capital: Condensed Version 2014 You do not have access to this content

Click to Access: 
    http://oecd.metastore.ingenta.com/content/2314111e.pdf
  • PDF
  • http://www.keepeek.com/Digital-Asset-Management/oecd/taxation/model-tax-convention-on-income-and-on-capital-condensed-version-2014_mtc_cond-2014-en
  • READ
Author(s):
OECD
20 Aug 2014
Pages :
496
ISBN :
9789264219373 (PDF) ; 9789264211155 (print)
DOI :
10.1787/mtc_cond-2014-en

Hide / Show Abstract

The OECD Model Tax Convention provides the basis for the negotiation and interpretation of more than 3000 tax treaties that make up a network that co-ordinate the income and corporate tax systems of most countries with the objective of removing tax barriers to cross-border trade and investment.

This publication is the ninth 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 accepted on 15 July 2014, 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, which will appear soon.

loader image

Expand / Collapse Hide / Show all Abstracts Table of Contents