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

DOWNLOAD EBOOK

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...

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

DOWNLOAD EBOOK

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.