Double Taxation of Income and Capital
Double Taxation of Income and Capital

Author: Organisation for Economic Co-operation and Development

Publisher:

Published: 1974

Total Pages: 176

ISBN-13:

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Revised texts of certain articles of the 1963 OECD Draft Convention and of the commentary thereon.

Elemination of Double Taxation : 2nd Report by the Fiscal Committee of the O E E C [1959]
Elemination of Double Taxation : 2nd Report by the Fiscal Committee of the O E E C [1959]

Author: OECD Fiscal Committee

Publisher:

Published: 1958

Total Pages:

ISBN-13:

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Book containing the draft double taxation convention on income and capital of 1963 and the revised texts of certain articles of the 1963 OECD draft double taxation convention on income and capital and of the commentaries thereon, published in 1972. Furthermore, the four reports on the elimination of double taxation, prepared by the OECD Fiscal Committee between 1958 and 1961, are bound in this volume.

Model Tax Convention on Income and on Capital
Model Tax Convention on Income and on Capital

Author: Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs

Publisher: OECD

Published: 2006

Total Pages: 782

ISBN-13:

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The main purpose of the Convention is to provide a standardised system to deal with problems of international juridical double taxation (the imposition of comparable taxes in two or more States on the same taxpayer in relation to the same subject matter and for identical periods). It comprises of two volumes and includes the full text of the Model Tax Convention as updated on 15 July 2005, together with an introduction, commentary and previous background reports (adopted after the publication of the 1977 Model Double Taxation Convention on Income and Capital and that have resulted in changes to the text of Convention articles or corresponding commentary).