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Vol 21 No 7 July/August 2016

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OECD Model Tax Convention on Income and on Capital: Condensed Version 2010 and Key Tax Features of the Member countries 2013

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Edited by: Andrei Cracea

ISBN13: 9789087222048
New Edition ISBN: 9789087222543
Previous Edition ISBN: 9789087221492
Published: August 2013
Publisher: IBFD Publications BV
Country of Publication: The Netherlands
Format: Paperback
Price: Out of print



This book contains the official text of the OECD Model Tax Convention on Income and on Capital (2010 condensed version), together with the relevant 2013 updated country tax summaries and treaty charts. In addition, the book is supplemented with a current list and short description of previous OECD reports related to the Model Tax Convention.

The country tax summaries provide a concise description of the current direct taxes levied in each OECD Member country, including taxes on corporate income, individual income and capital. Under each of these headings, the domestic situation is described followed by international aspects (both the situation of a resident taxpayer receiving income from abroad and that of a non-resident receiving income from the relevant country).

The fully up-to-date charts provide a simple tool to quickly determine the corporate tax rates and domestic and treaty withholding tax rates on dividends, interest and royalties.

With ease of use in mind, this book provides a complete and handy reference for all of those dealing with international taxation.

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Subjects:
Taxation
Contents:
Part A
The official text of the 2010 edition of the OECD Model and Commentaries (condensed version).
Commentaries on the Articles of the Model Tax Convention.
Non-Member countries’ positions and recommendations of the OECD Council.

Part B
A concise description of the direct taxes levied in each OECD Member country. Fully updated for 2013 to include:
Taxes on corporate income
Taxes on individual income;
Taxes on capital

Under each of the above headings, the domestic situation is described followed by international aspects (both the situation of a resident taxpayer receiving income from abroad and that of a non-resident receiving income from the relevant country). Each chapter follows a common format to allow direct comparison between countries.

Part C
Fully updated charts containing corporate income tax rates and domestic (i.e. non-treaty) withholding tax rates applicable to dividend, interest and royalty payments, effective on 8 April 2013.
Fully updated treaty charts outlining the latest withholding tax rates from one OECD Member country to another under a tax treaty, effective on 8 April 2013.

Appendices
Current list and short description of previous OECD reports related to the Model Tax Convention.
OECD Discussion Drafts related to the Model Tax Convention.