Model tax convention on income and on capital condensed version, 15 July 2005

This publication is the sixth edition of the Condensed Version of the OECD Model Tax Convention on Income and Capital . This shorter version contains the full text of the Articles, Commentary, and Country Positions of the Model Tax Convention as it read on 15 July 2005. It does not include the the...

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Detalles Bibliográficos
Autor principal: Organisation for Economic Co-operation and Development Committee on Fiscal Affairs (corporate author)
Autores Corporativos: Organisation for Economic Co-operation and Development Committee on Fiscal Affairs, Corporate Author (corporate author), Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs (-)
Formato: Libro electrónico
Idioma:Inglés
Publicado: Paris : Organisation for Economic Co-operation and Development 2005.
Materias:
Ver en Biblioteca Universitat Ramon Llull:https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009705391106719
Tabla de Contenidos:
  • CONTENTS; INTRODUCTION; MODEL TAX CONVENTION 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 - Deleted]; Commentary on Article 15; Commentary on Article 16; Commentary on Article 17; Commentary on Article 18
  • Commentary on Article 19Commentary 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; ANNEX - RECOMMENDATION OF THE OECD COUNCIL