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Model Tax Convention on Income and on Capital 2014 (Full Version)

image of Model Tax Convention on Income and on Capital 2014 (Full Version)

This publication is the ninth edition of the full version of the OECD Model Tax Convention on Income and on Capital. This full version contains the full text of the Model Tax Convention on Income and on Capital as it read on 15 July 2014, including the Articles, Commentaries, non-member economies positions, the Recommendation of the OECD Council, the historical notes (now expanded to go back to 1963), the detailed list of conventions between OECD member countries and the background reports.

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Commentary on Article 9: Concerning the Taxation of Associated Enterprises

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