Draft Double Taxation Convention on Income and Capital 1963

This 1963 report presents the articles on the avoidance of double taxation on income and capital, as agreed upon by the Fiscal Committee. Double taxation is the taxation of a single taxpayer with respect to the same subject matter over the same period in more than one country. This draft aims to inspire further conventions on the elimination of double taxation, a threat to trade and migration. The report includes commentaries on the articles, progress on the elimination of double taxation, and possible future developments. 

19 Oct 1963 157 pages English Also available in: French

https://doi.org/10.1787/9789264073241-en 9789264073241 (PDF)

Author(s): OECD