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Vol 21 No 11 Nov/Dec 2016

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Model Tax Convention on Income and on Capital 2014: Condensed Version 9th ed


ISBN13: 9789264211155
Previous Edition ISBN: 9789264089488
Published: August 2014
Publisher: OECD Publishing
Country of Publication: France
Format: Paperback
Price: £72.00



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The OECD Model Tax Convention provides the basis for the negotiation and interpretation of more than 3000 tax treaties that make up a network that co-ordinate the income and corporate tax systems of most countries with the objective of removing tax barriers to cross-border trade and investment.

This publication is the ninth edition of the condensed version of the OECD Model Tax Convention on Income and on Capital. This shorter version contains the full text of the Model Tax Convention on Income and on Capital as accepted on 15 July 2014, but without the historical notes, the detailed list of conventions between OECD member countries and the background reports that are included in the full-length version, which will appear soon.

Changes appearing in this edition address such issues as Exchange of Information (Article 26), the meaning of beneficial owner (Aricles 10, 11 and 12), the treatment of sportsment and entertainers (Article 17), treatment of termination payments and other technical issues.

Subjects:
Taxation
Contents:
Introduction
Model Convention with respect to Taxes on Income and on Capital (Articles)
Commentaries on the Articles of the Model Tax Convention
Non-OECD economies’ positions on the OECD Model Tax Convention
Annex – Recommendation of the OECD Council concerning the Model Tax Convention on Income and on Capital.