New Material
Table of Contents | How to Obtain this Publication
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ISBN Number:
978-92-64-04818-8
Publication Date:
31 August 2008
Pages: 412
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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.
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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
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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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How to obtain this publication
Readers can access the publication by choosing from the following options:
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Subscribers and readers at subscribing institutions can access the online edition via
SourceOECD, our online library.
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Non-subscribers can purchase the PDF e-book and/or paper copy via our
Online Bookshop.
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Government officials with accounts (
subscribe) can go the "Books" tab on OLIS.
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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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