Model tax convention on income and on capital condensed version, 17 July 2008

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 the historical notes, the detailed list of tax conventions between OECD member countries...

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Detalles Bibliográficos
Autor principal: Organisation for Economic Co-operation and Development.
Autor Corporativo: Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs (-)
Formato: Libro electrónico
Idioma:Inglés
Publicado: Paris : OECD c2008.
Edición:[7th ed.]
Materias:
Ver en Biblioteca Universitat Ramon Llull:https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009705276006719
Tabla de Contenidos:
  • Foreword; 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; Commentary on Article 15; Commentary on Article 16; Commentary on Article 17
  • Commentary on Article 18Commentary 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-member countries' positions on the OECD Model Tax Convention; Annex - Recommendation of the OECD Council concerning the Model Tax Convention on Income and on Capital