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...

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.

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, ...

Tax Treaty Case Law around the Globe 2018
Tax Treaty Case Law around the Globe 2018

Author: Eric Kemmeren

Publisher: Linde Verlag GmbH

Published: 2019-06-13

Total Pages: 456

ISBN-13: 3709410061

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A Global Overview of International Tax Disputes on DTC 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 35 most important tax treaty cases which were decided around the world in 2017. The systematic structure of each chapter allows for the easy and efficient study and comparison of the various methods adopted for applying and interpreting tax treaties in different cases. With the continuously increasing importance of tax treaties, Tax Treaty Case Law around the Globe 2018 is a valuable reference tool for anyone interested in tax treaty case law. This book is of interest to tax practitioners, multinational businesses, policymakers, tax administrators, judges and academics.