Author : OECD
Publisher : OECD Publishing
Page : 209 pages
File Size : 21,35 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 : 658 pages
File Size : 25,4 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 : 2289 pages
File Size : 44,94 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 : 2624 pages
File Size : 12,54 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 : OECD
Publisher : OECD Publishing
Page : 342 pages
File Size : 29,81 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 : OECD
Publisher : OECD Publishing
Page : 415 pages
File Size : 16,84 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 : Organisation for Economic Co-operation and Development ; [Washington, D.C. : sold by OECD Publications Center]
Page : 228 pages
File Size : 11,1 MB
Release : 1977
Category : Business & Economics
ISBN :
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.
Author : Juan Angel Becerra
Publisher : IBFD
Page : 299 pages
File Size : 37,58 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.
Author :
Publisher :
Page : 169 pages
File Size : 24,38 MB
Release : 1963
Category :
ISBN : 9789264073241
This 1963 report presents the articles on the avoidance of double taxation on income and capital, as agreed upon by the Fiscal Committee. Double taxation is the taxation of a single taxpayer with respect to the same subject matter over the same period in more than one country. This draft aims to inspire further conventions on the elimination of double taxation, a threat to trade and migration. The report includes commentaries on the articles, progress on the elimination of double taxation, and possible future developments.
Author :
Publisher : OECD
Page : 254 pages
File Size : 24,82 MB
Release : 1993
Category : Business & Economics
ISBN :
Condensed version of the loose-leaf publication "Model tax convention on income and capital", containing the full text of the September 1992 Model Tax Convention, but omitting the historical notes and annexes, which include a detailed list of tax conventions between OECD member countries and the text of the Recommendation of 23 July 1992 from the OECD Council.
