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MODEL TAX CONVENTION: ELECTRONIC VERSION 2008 NOW AVAILABLE!
Content Description | Features of Electronic Version | Using eMTC | How to Obtain eMTC
CONTENT
The OECD Model Convention on Income and on Capital (MTC) serves as a model used by countries when negotiating bilateral tax agreements. These agreements are entered into by countries to clarify the situation when a taxpayer might find himself subject to taxation in more than one country. The Convention is dynamic in that it is constantly monitored and updated as economies evolve and new tax questions arise. In recent years, for example, special reports have had to be done on tax treatment of software and treaty characterization issues arising from e-commerce.
The Convention consists of Articles, Commentaries on the Articles which include OECD member country Reservations, Histories of the Articles, Non-Member Country Positions on the Articles, and Special Reports related to the Convention. This model is used not only by country officials negotiating bilateral tax treaties, but also by lawyers and accountants having to interpret these treaties for their clients. A new edition of the eMTC is scheduled to appear in May of 2009 and will include the updates approved by the OECD Council on July 17, 2008.
FEATURES OF THE 2008 ELECTRONIC VERSION (eMTC)
The 2008 Electronic Version of the OECD Model Tax Convention will be offered in several ways:
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The eMTC Set that includes: 1) USB Flash Memory Key (illustrated above) with the eMTC preloaded -- benefit is that it can be moved from machine to machine, and 2) if purchased from the Online Bookshop, immediate access to the Articles, Commentaries and Country Positions via a PDF file loaded on the customers private bookshelf. It can also be purchased in a set that includes a print copy of the condensed version. The version on the USB flash memory key includes the notes feature and 1.95 GB of free space available for other purposes.
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An eMTC Online Version is now available on SourceOECD to SourceOECD/OECD iLibrary/Books and SourceOECD/OECD iLibrary/Taxation. It does not have the "Notes" feature and navigation is not as fast as with the memory key, but does not require users to download and install. It includes the ability to open two windows simultaneously, so that users can, for example compare an article with its commentary using two windows. It is included in subscriptions to SourceOECD/OECD iLibrary and SourceOECD/OECD iLibrary/Taxation, which allow multiple simultaneous usage.
The 2008 electronic versions of the MTC (eMTC), prepared in co-operation with Eurofield Information Systems, is based on the text as it was updated on 17 July 2008, and includes some related elements not included in the loose-leaf version including the texts of the 1963 and 1977 Conventions. As compared with the previous 2005 edition, several articles have been updated, the Commentaries have been substantially enhanced and updated, and many new Country Positions have been added. The electronic version also includes numerous features that will make working with the convention much easier including extensive internal linking.
Because the eMTC (memory stick version) includes software that enables users to append notes to segments of Convention text; to navigate rapidly between Articles, Commentaries, History, and Country Positions; and to rapidly search the full text for terms and phrases, it is sold on a USB Memory Stick.
On SourceOECD, it is presented in an online form that has the same internal linking and browsing structure, but does is not as fast to navigate as the Memory Stick version. The online version does include the ability to open more than one window to view, for example, an article and its related commentary at the same time, that is not available on the Memory Stick. It is included as a part of subscriptions to SourceOECD/OECD iLibrary Books and SourceOECD/OECD iLibrary Taxation.
The electronic version of MTC includes the following powerful features:
- Users can quickly do full-text searches for particular terms or phrases using the drag-on icon and the search tools. With every word, number, and alphanumeric indexed, users can search for absolutely everything within the publication. Hits are highlighted in the text.
- Users can easily navigate between Articles, Commentary, History, Country Positions, and Related Reports through the table of contents and extensive internal linking.
- In the histories, text from previous versions of the Convention is highlighted in blue, to distinguish it from the current version. This is important in cases where the action in question took place at a time when a previous version of the Convention was in force.
- Users can cut and paste or ‘drag and drop’ from the text with all formatting remaining preserved.
- Users can print from the text.
USING eMTC
When purchasing eMTC from the OECD Online Bookshop, users can get immediate access to the text of the Articles, Commentaries and Country positions from a PDF that is placed on their private bookshelf on the Online Bookshop. Once the customer received the USB Flash Memory Key, he can either run the program from the stick itself, or install it on his computer, should he want also to use it elsewhere. However, the memory stick must be plugged in to run the program. Any notes created by users using the previous edition or current edition version are placed in a file on the C drive are are accessible by the new Memory Stick version. Users wanting to share notes with other eMTC can do so by providing their notes files to the other users. Users at institutions subscribing to SourceOECD/Books or SourceOECD/Taxation can view the online version that does not have the notes feature, If they have downloaded the old eMTC version they will have to purchase the Memory Stick to access their notes. A special price will be availble to users who purchase from the Online Bookshop via links provided on SourceOECD. The version on SourceOECD will always be the most up to date available.
When opening eMTC, the follow screen appears (screen shots feature the 2005 text):
The Table of Contents appears on the left column and can be expanded or pruned as the user desires. At all times the Table of Contents will stay synchronized with text of the publication so the user can never get lost. The user instructions appear in the “Navigation Quick Start” box, which can be moved around the screen or minimized.
If the program is closed, clicking on the drag-on icon will open the program. If the program is open, Dragging a term or phrase onto the icon will result in a full-text search of the Convention for the desired term or phrase. The drag-on icon can be turned on or off and its size can be adjusted.
Scroll the Title Page for the copyright notice and a more detailed Table of Contents
The icons across the top of the screen allow for returning to the home Table of Contents, Backtracking, Pruning the Table of Contents, various Search functions, appending/moving/deleting of personal notes, cutting/copying/pasting, printing, and adjusting the text size on the screen. Click on “Help” for more detailed usage instructions.
When you open an article, you see the following:
Notice that when in an article, links are provided to the related commentary and history. Links are also available for footnotes.
When you open a commentary, you see:
Notice that from a commentary, you can link back to the text of the article in question and to related articles and reports. Text highlighted in blue is text as it appeared in a previous version of the Convention. Similar navigation and text identification appears in the country positions pages. In the 2008 edition, Commentaries have been substantially enhanced and updated.
In addition to the Articles, Commentaries, and Country Positions, the eMTC also includes the following related reports. The 2008 edition will have several new ones added as well as a new report on Attribution of Profits. When mentioned within commentaries to articles, links to these reports are provided.
- R1. Transfer pricing, corresponding adjustments and the mutual agreement procedure
- R2. The taxation of income derived from the leasing of industrial, commercial or scientific equipment
- R3. The taxation of income derived from the leasing of containers<>/li>
- R4. Thin capitalisation
- R5. Double taxation conventions and the use of base companies
- R6. Double taxation conventions and the use of conduit companies R7. The taxation of income derived from entertainment, artistic and sporting activities
- R8. Tax treaty override
- R9. The 183 day rule: some problems of application and interpretation
- R10. The tax treatment of software
- R11. Triangular cases
- R12. The tax treatment of employee's contributions to foreign pension schemes
- R13. Attribution of income to permanent establishments
- R14. Tax sparing
- R15. The application of the OECD model tax convention to partnerships
- R16. Issues related to article 14 of the model tax convention
- R17. Restricting the entitlement to treaty benefits
- R18. Treaty characterisation issues arising from e-commerce
- R19. Issues arising under article 5 (permanent establishment) of the model tax convention
The eMTC also includes the Recommendation of the OECD Council related to the MTC and the texts of the 1963 and 1977 model conventions. There is also a table listing, for each OECD country, countries with whom it has concluded bilateral conventions based on the MTC.
The most recent update to the MTC was approved by the OECD Council on July 17, 2008. The Condensed Print version in English is being released early in September of 2008 and the the English eMTC version is now available.
HOW TO GET THE OECD MODEL TAX CONVENTION: ELECTRONIC VERSION
If your institution subscribes to SourceOECD / OECD iLibrary Books or SourceOECD / OECD iLibrary Taxation, you'll be able to access eMTC at: http://www.SourceOECD.org/references or http://www.oecdilibrary.org/oecd/content/book/9789264060807-en See the list of subscribing institutions at: http://www.oecd.org/dataoecd/53/31/34262067.doc
The OECD Model Tax Convention: Electronic Version 2008 on USB Memory Stick is also available on the OECD Online Bookshop .
Or, order through a local distributor:
at:http://www.oecd.org/publishing/distributors
If you are with a organization that could use multiple copies of the OECD Model Tax Convention: Electronic Version, we suggest you subscribe to SourceOECD/Taxation. This will give you simultaneous online access for multiple users to not only to the Model Tax Convention downloads, but also to PDF files of all OECD publications on taxation published since 1998. The 2009 subscription to SourceOECD/Taxation, Print + Online is priced at: €1020, $1340, £710, ¥148 200. Print + Online includes one copy of each new print publications released in the Taxation category during the subscription year. The 2009 subscription to SourceOECD/Taxation Online Only is priced at €680, $880, £470, ¥98 500.
To licence the MTC for intranets, consult our licensing manager: James.Kitchen@oecd.org
OECD Publishing
Public Affairs and Communications Directorate
2 rue Andre-Pascal
75016 Paris Cedex 16
France
Tel +33 (0) 1 45 24 81 67
Fax +33 (0) 1 45 24 19 50
sales@oecd.org
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