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The Resource OECD Model Tax Convention on Income and on Capital : condensed version - 2017 : and key tax features of Member Countries 2019

OECD Model Tax Convention on Income and on Capital : condensed version - 2017 : and key tax features of Member Countries 2019

Label
OECD Model Tax Convention on Income and on Capital : condensed version - 2017 : and key tax features of Member Countries 2019
Title
OECD Model Tax Convention on Income and on Capital : condensed version - 2017 : and key tax features of Member Countries 2019
Contributor
Subject
Language
  • eng
  • eng
Summary
Part A of this book contains the official text of the 2017 edition of the OECD Model and Commentaries (condensed version). Part B gives a concise description of the current direct taxes levied in each OECD member country, including taxes on corporate income, individual income and capital. Under each of these headings, the domestic situation is described followed by international aspects (both the situation of a resident taxpayer receiving income from abroad and that of a non-resident receiving income from the relevant country). Each chapter follows a common format to allow direct comparisons to be made between countries. Furthermore, there are treaty charts outlining the latest withholding tax rates from one OECD Member country to another, which show the treaty withholding tax rates on dividends derived by individuals and non-qualifying companies, dividends derived by qualifying companies, interest, and royalties. Country chapters and treaty charts are based on information available to the IBFD up to 15 March 2019
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
Cracea, A
Series statement
IBFD tax travel companions
http://library.link/vocab/subjectName
  • OECD
  • OECD Model
  • corporate income tax
  • individual income tax
  • net worth tax
  • immovable property tax
  • withholding tax
  • dividend
  • interest
  • royalties
Label
OECD Model Tax Convention on Income and on Capital : condensed version - 2017 : and key tax features of Member Countries 2019
Instantiates
Publication
Extent
iv, 1074 p.
Isbn
9789087225612
Issn
1574-9681
Note
20190920
Label
OECD Model Tax Convention on Income and on Capital : condensed version - 2017 : and key tax features of Member Countries 2019
Publication
Extent
iv, 1074 p.
Isbn
9789087225612
Issn
1574-9681
Note
20190920

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