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Model Tax Convention on Income and on Capital: Condensed Version / Organisation for Economic Co-operation and Development.

Publication:
Paris : OECD Publishing.
Format/Description:
Government document
Journal/Periodical
1 online resource
Irregular
1992-
Status/Location:
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Subjects:
Finance and Investment.
Taxation.
Summary:
This publication is the condensed version of the OECD Model Tax Convention on Income and Capital. This shorter version contains the full text of the Model Tax Convention, but without the historical notes, the detailed list of tax treaties between OECD member countries and the background reports that are included in the full-length loose-leaf and electronic versions. The Model Tax Convention, and the worldwide network of treaties based on it,  provide clear consensual rules for taxing income and capital across countries, while avoiding having income or capital taxed twice by two different countries. Because the economic and tax environment is constantly changing, articles and commentary in this model convention are periodically updated.
Notes:
Title from title screen (viewed May 1, 2017).
Contributor:
SourceOECD (Online Service)
ISSN:
20745419
Access Restriction:
Restricted for use by site license.