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Vol 23 No 3 March/April 2018

Book of the Month

Cover of Scamell and Gasztowicz on Land Covenants

Scamell and Gasztowicz on Land Covenants

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This book is now Out of Print.
A new edition has been published, the details can be seen here:
Model Tax Convention on Income and on Capital 2017: Condensed Version isbn 9789264287945

Model Tax Convention on Income and on Capital 2014: Condensed Version


ISBN13: 9789264211155
New Edition ISBN: 9789264287945
Previous Edition ISBN: 9789264089488
Published: August 2014
Publisher: OECD Publishing
Country of Publication: France
Format: Paperback
Price: Out of print



Low stock.

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.