Draft Double Taxation Convention on Income and Capital 1963
Draft Double Taxation Convention on Income and Capital 1963

Author:

Publisher:

Published: 1963

Total Pages: 169

ISBN-13: 9789264073241

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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.

Model Tax Convention on Income and on Capital: Condensed Version 2017
Model Tax Convention on Income and on Capital: Condensed Version 2017

Author: OECD

Publisher: OECD Publishing

Published: 2017-12-18

Total Pages: 658

ISBN-13: 9264287957

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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...

Income Tax Treaties
Income Tax Treaties

Author: Jon E. Bischel

Publisher:

Published: 1978

Total Pages: 1002

ISBN-13:

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Compilation of studies in the field of international taxation in United States bilateral tax treaties with other countries (the United Kingdom, France, Germany and Japan) as well as a description of structure and operation of tax treaties in general.

Model Double Taxation Convention on Income and Capital 1977
Model Double Taxation Convention on Income and Capital 1977

Author: OECD

Publisher: OECD Publishing

Published: 1977-10-19

Total Pages: 209

ISBN-13: 9264055916

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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 ...