Conventions fiscales

Model Tax Convention on Income and on Capital - Condensed Version (July 2008)

 

New Material
Table of ContentsHow to Obtain this Publication   

 

 

 

ISBN Number:
978-92-64-04818-8

Publication Date:
31 August 2008
Pages: 412

 

Model Tax Convention on Income and on Capital

Condensed Version

 

This publication is the seventh 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 as it read on 17 July 2008, but without the historical notes, the detailed list of conventions between OECD member countries and the background reports that are included in the full-lengh version.

The full-length version of the OECD Model Tax Convention is now available electronically. The Electronic Version 2008 includes such features as the ability to open up to four windows, extensive internal linking - making it easy to link from an article to its commentary; fast searching capabilities; the ability for the user to attach notes to specific areas of text; and cut and paste capabilities.  It is also available on a USB memory stick.

 


New material

This Condensed Version of the OECD Model Tax Convention contains the full text of the Articles, Commentary, and Country Positions of the Model Tax Convention as it read on 17 July 2008. It does not include the the historical notes, the detailed list of tax conventions between OECD member countries or the background reports that are included in the Electronic Version and the two-volume looseleaf version.


Table of contents

Introduction

 

Model Tax Convention with respect to Taxes on Income and on Capital


Commentaries on the Articles of the Model Tax Convention

Commentary on Article 1

Commentary on Article 2
Commentary on Article 3

Commentary on Article 4

Commentary on Article 5

Commentary on Article 6

Commentary on Article 7

Commentary on Article 8

Commentary on Article 9

Commentary on Article 10

Commentary on Article 11

Commentary on Article 12

Commentary on Article 13

[Commentary on Article 14 Deleted]

Commentary on Article 15

Commentary on Article 16

Commentary on Article 17

Commentary on Article 18

Commentary on Article 19

Commentary on Article 20

Commentary on Article 21

Commentary on Article 22

Commentary on Articles 23 A and 23 B

Commentary on Article 24

Commentary on Article 25

Commentary on Article 26

Commentary on Article 27

Commentary on Article 28

Commentary on Article 29

Commentary on Articles 30 and 31


Non-member countries' positions on the OECD Model Tax Convention 


 

Annex - Recommendation of the OECD Council concerning the Model Tax Convention on Income and on Capital


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Related Documents

 

Articles of the OECD Model Tax Convention (July 2008)

Articles of the OECD Model Tax Convention (July 2005)

 

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