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...


Tax Sparing

Tax Sparing

Author: Organisation for Economic Co-operation and Development

Publisher: Org. for Economic Cooperation & Development

Published: 1998

Total Pages: 100

ISBN-13:

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This report examines the practices of Member countries with regards to tax sparing and explains why Member countries have become more reluctant to grant tax sparing in treaties. It also provides a number of suggested "best practices" on the design of tax sparing provisions in tax treaties.


Model Tax Convention on Income and on Capital 2017 (Full Version)

Model Tax Convention on Income and on Capital 2017 (Full Version)

Author: OECD

Publisher: OECD Publishing

Published: 2019-04-25

Total Pages: 2624

ISBN-13: 9264306994

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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, ...


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 2014 (Full Version)

Model Tax Convention on Income and on Capital 2014 (Full Version)

Author: OECD

Publisher: OECD Publishing

Published: 2015-10-30

Total Pages: 2289

ISBN-13: 9264239081

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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.


Tax Treaty Case Law around the Globe 2017

Tax Treaty Case Law around the Globe 2017

Author: Michael Lang

Publisher: Linde Verlag GmbH

Published: 2018-02-20

Total Pages: 332

ISBN-13: 370940911X

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This book is a unique publication that gives a global overview of international tax disputes on double tax conventions and thereby fills a gap in the area of tax treaty case law. It covers the forty-one most important tax treaty cases which were decided in 2016 around the world.