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Vol 21 No 9 Sept/Oct 2016

Book of the Month

Cover of Goode on Commercial Law

Goode on Commercial Law

Edited by: Ewan McKendrick
Price: £170.00

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OECD Model Tax Convention on Income and on Capital: Condensed Version 2014 and Key Tax Features of the Member countries 2015

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Edited by: Andrei Cracea

ISBN13: 9789087223328
New Edition ISBN: 9789087223823
Previous Edition ISBN: 9789087222543
Published: October 2015
Publisher: IBFD Publications BV
Country of Publication: The Netherlands
Format: Paperback
Price: £118.00

Low stock.

This book contains the official text of the OECD Model Tax Convention on Income and on Capital (2014 condensed version), together with the relevant 2015 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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