Author : OECD
Publisher : OECD Publishing
Page : 209 pages
File Size : 31,23 MB
Release : 1977-10-19
Category :
ISBN : 9264055916
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 ...
Author : OECD
Publisher : OECD Publishing
Page : 2289 pages
File Size : 25,23 MB
Release : 2015-10-30
Category :
ISBN : 9264239081
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.
Author : OECD
Publisher : OECD Publishing
Page : 658 pages
File Size : 47,12 MB
Release : 2017-12-18
Category :
ISBN : 9264287957
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...
Author : OECD
Publisher : OECD Publishing
Page : 2624 pages
File Size : 34,77 MB
Release : 2019-04-25
Category :
ISBN : 9264306994
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, ...
Author : Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs
Publisher : OECD
Page : 782 pages
File Size : 20,1 MB
Release : 2006
Category : Business & Economics
ISBN :
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).
Author : OECD
Publisher : OECD Publishing
Page : 342 pages
File Size : 15,9 MB
Release : 2003-01-20
Category :
ISBN : 9264177477
This publication is the condensed version of the OECD Model Tax Convention on Income and on Capital, produced in a loose-leaf format to accommodate yearly updates. This fifth edition contains the full text of the Model Tax Convention as it read on 28 January 2003, but without the historical notes.
Author :
Publisher :
Page : 307 pages
File Size : 22,99 MB
Release : 1977
Category :
ISBN :
Author : OECD
Publisher : OECD Publishing
Page : 415 pages
File Size : 29,33 MB
Release : 2008-08-31
Category :
ISBN : 9264048197
This Condensed Version of the OECD Model Tax Convention contains the articles and commentaries of the Model Tax Convention as it read on 17 July 2008.
Author : Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs
Publisher :
Page : 664 pages
File Size : 36,32 MB
Release : 2000
Category : Double taxation
ISBN :
Author : Juan Angel Becerra
Publisher : IBFD
Page : 299 pages
File Size : 37,31 MB
Release : 2007
Category : Canada
ISBN : 9087220197
This book presents an overview of the materials, court cases and mutual agreement procedures implemented in Canada, USA and Mexcio. In addition, it provides a background to the development of tax treaty law and the information necessary to interpret a tax treaty based upon the principles codified in the Vienna Convention of the Law of Treaties. Contents: the background of the early model tax conventions; the development of tax treaty law; the specific materials from Canada, the United States and Mexico; proposal for a trilateral tax treaty for North America to provide full relief from the harmful barriers against free movement of capital and services.
