Draft Double Taxation Convention On Income And Capital
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Draft Double Taxation Convention on Income and Capital
Author | : Organisation for Economic Co-operation and Development,Organisation for Economic Co-operation and Development. Fiscal Committee |
Publsiher | : Unknown |
Total Pages | : 182 |
Release | : 1963 |
Genre | : Capital gains tax |
ISBN | : UOM:39015016773064 |
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This is the final report prepared by the OECD Fiscal Committee, preceded by four interim reports published from 1958 to 1961, and finally resulting in the "Model double taxation convention on income and on capital" in 1977.
Model Tax Convention on Income and on Capital Condensed Version 2017
Author | : OECD |
Publsiher | : OECD Publishing |
Total Pages | : 656 |
Release | : 2017-12-18 |
Genre | : Electronic Book |
ISBN | : 9789264287952 |
Download Model Tax Convention on Income and on Capital Condensed Version 2017 Book in PDF, Epub and Kindle
This is the tenth edition of the condensed version of the "OECD Model Tax Convention on Income and on Capital". It contains the full text of the "Model Tax Convention on Income and Capital" as it read on 21 November 2017, but without the historical notes and the background reports included...
Model Double Taxation Convention on Income and Capital 1977
Author | : OECD |
Publsiher | : OECD Publishing |
Total Pages | : 209 |
Release | : 1977-10-19 |
Genre | : Electronic Book |
ISBN | : 9789264055919 |
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This 1977 report contains the recommendations of the Committee on Fiscal Affairs for the avoidance of double taxation on income and capital. These recommendations result from consultation with member countries, following the 1963 Draft Convention. Double taxation is the taxation of a single ...
Model Tax Convention on Income and on Capital 2017 Full Version
Author | : OECD |
Publsiher | : OECD Publishing |
Total Pages | : 2800 |
Release | : 2019-04-25 |
Genre | : Electronic Book |
ISBN | : 9789264306998 |
Download Model Tax Convention on Income and on Capital 2017 Full Version Book in PDF, Epub and Kindle
This publication is the tenth 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 as it read on 21 November 2017, including the Articles, Commentaries, non-member economies’ positions, ...
Model Tax Convention on Income and on Capital
Author | : Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs |
Publsiher | : OECD |
Total Pages | : 782 |
Release | : 2006 |
Genre | : Business & Economics |
ISBN | : UCBK:C049566639 |
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The main purpose of the Convention is to provide a standardised system to deal with problems of international juridical double taxation (the imposition of comparable taxes in two or more States on the same taxpayer in relation to the same subject matter and for identical periods). It comprises of two volumes and includes the full text of the Model Tax Convention as updated on 15 July 2005, together with an introduction, commentary and previous background reports (adopted after the publication of the 1977 Model Double Taxation Convention on Income and Capital and that have resulted in changes to the text of Convention articles or corresponding commentary).
Model Tax Convention on Income and on Capital 2014 Full Version
Author | : OECD |
Publsiher | : OECD Publishing |
Total Pages | : 2288 |
Release | : 2015-10-30 |
Genre | : Electronic Book |
ISBN | : 9789264239081 |
Download Model Tax Convention on Income and on Capital 2014 Full Version Book in PDF, Epub and Kindle
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.
Model Double Taxation Convention on Income and on Capital
Author | : Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs |
Publsiher | : Organisation for Economic Co-operation and Development ; [Washington, D.C. : sold by OECD Publications Center] |
Total Pages | : 228 |
Release | : 1977 |
Genre | : Business & Economics |
ISBN | : UOM:39015012069475 |
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This is the first version of the OECD model tax treaty, which was preceded by four interim reports published from 1958 to 1961 and the "Draft double taxation convention on income and capital" in 1963.
Taxes Covered
Author | : Patricia Brandstetter |
Publsiher | : IBFD |
Total Pages | : 281 |
Release | : 2011 |
Genre | : Capital levy |
ISBN | : 9789087220891 |
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"The substantive scope of a tax treaty determines the extent of protection it can provide against international double taxation. Countries worldwide have adopted the text of Art. 2 ('Taxes covered') of the OECD Model Tax Conventions in their bilateral tax treaties. However, the structure and wording of Art. 2, which have remained virtually unchanged since the beginnings of tax treaty law in the 1920s, create interpetive issues and uncertainties in practical treaty application. This book not only provides in-depth analysis of recent case law and academic literature, but also sheds light on the background to the standard formulations so widely used in the provision on the substantive scope of today's tax treaties. The source documents used have rarely found their way into publications before: historical OEEC and OECD Reports and Minutes, originally largely classified as 'restricted' and thus inaccessible to the public for decades, provide an insight into the drafting process of Art. 2 and the discussions of Delegates from various nations on practical implications for treaty application. The book offers a unique perspective on this core treaty provision and aims to provide guidance for determing the 'taxes covered' in any tax treaty"--Page 4 of cover.