Model tax convention on income and on capital 2010 volume I and II (updated 22 July 2010)
This publication is the eighth 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 22 July 2010, including the Articles, Commentaries, non-member economies...
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| Autor Corporativo: | |
| Formato: | Libro electrónico |
| Idioma: | Inglés |
| Publicado: |
Paris, France :
Organisation for Economic Co-operation and Development
2012.
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| Materias: | |
| Ver en Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009705326906719 |
Tabla de Contenidos:
- Foreword; Table of contents; Volume I; Introduction; A. Historical background; B. Influence of the OECD Model Convention; C. Presentation of the Model Convention; Model convention with respect to taxes on income and capital; Summary of the convention; Title of the convention; Preamble to the convention; Chapter I. Scope of the convention; Article 1. Persons covered; Article 2. Taxes covered; Chapter II. Definitions; Article 3. General definitions; Article 4. Resident; Article 5. Permanent establishment; Chapter III. Taxation of income; Article 6. Income from immovable property
- Article 7. Business profitsArticle 8. Shipping, inland waterways transport and air transport; Article 9. Associated enterprises; Article 10. Dividends; Article 11. Interest; Article 12. Royalties; Article 13. Capital gains; Article 14. [deleted]; Article 15. Income from employment; Article 16. Directors' fees; Article 17. Artistes and sportsmen; Article 18. Pensions; Article 19. Government service; Article 20. Students; Article 21. Other income; Chapter IV. Taxation of capital; Article 22. Capital; Chapter V. Methods for elimination of double taxation; Article 23A. Exemption method
- Article 23B. Credit methodChapter VI. Special provisions; Article 24. Non-discrimination; Article 25. Mutual agreement procedure; Article 26. Exchange of information; Article 27. Assistance in the collection of taxes; Article 28. Members of diplomatic missions and consular posts; Article 29. Territorial extension; Chapter VII. Final provisions; Article 30. Entry into force; Article 31. Termination; Commentaries on the articles of the model tax convention; Commentary on article 1; Commentary on article2; Commentary on article3; Commentary on article4; Commentary on article5
- Commentary on article6Commentary on article7; Commentary on article8; Commentary on article9; Commentary on article10; Commentary on article11; Commentary on article12; Commentary on article13; Commentary on article14; Commentary on article15; Commentary on article16; Commentary on article17; Commentary on article18; Commentary on article19; Commentary on article 20; Commentary on article21; Commentary on article22; Commentary on articles 23 A and 23 B; Commentary on article24; Commentary on article25; Commentary on article26; Commentary on article27; Commentary on article28
- Commentary on article29Commentary on articles 30 and 31; Non-OECD economies' position on the OECD model tax convention; Introduction; Positions on article 1; Positions on article 2; Positions on article 3; Positions on article 4; Positions on article 5; Positions on article 6; Positions on article 7; Positions on article 8; Positions on article 9; Positions on article 10; Positions on article 11; Positions on article 12; Positions on article 13; Positions on article 14; Positions on article 15; Positions on article 16; Positions on article 17; Positions on article 18; Positions on article 19
- Positions on article 20
