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Model Tax Convention on Income and on Capital: Condensed Version, July 2008 Edition

Model Tax Convention Condensed Version July 2008    
Format Softcover
Catalogue No. 232008051P
Pages 412
Language English; Aussi disponible en français
Price $115.00
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Published by the Organisation for Economic Co-operation and Development, 2008.

Description:

This publication is the seventh edition of the condensed version of the OECD Model Tax Convention on Income and on Capital. It contains the full text of the Articles, Commentary, and Country Positions of the Model Tax Convention as read on July 17, 2008, after the adoption of the seventh update by the Council of the OECD. This shorter version contains the full text of the Model Tax Convention, but without the historical notes, the detailed list of tax conventions between OECD member countries and the background reports that are included in the loose-leaf version.

Contents:
  • Introduction
  • Model Convention with respect to Taxes on Income and on Capital
  • Commentaries on the Articles of the Model Tax Convention
  • Non-member countries' positions on the OECD Model Tax Convention
  • Annex – Recommendations of the OECD Council concerning the Model Tax Convention on Income and on Capital
The OECD Model Tax Convention on Income and on Capital is the benchmark for negotiating, implementing and interpreting tax conventions.

Also available:
Model Tax Convention on Income and on Capital Volumes I and II: Loose-leaf Edition
Model Tax Convention on Income and on Capital 2008, Electronic Version (eMTC) - USB Memory Stick.

 
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This page last modified: August 11, 2009

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