Model Tax Convention on Income and on Capital

Resource Information

The work Model Tax Convention on Income and on Capital represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Books.

Label

Model Tax Convention on Income and on Capital

Creator

• Model Tax Convention on Income and on Capital : full version
• OECD Committee on Fiscal Affairs

Subject

• OECD
• OECD Model

Summary

The OECD Model Tax Convention and the commentaries on each individual articles thereof. The Model Tax Convention is presented in two volumes. Volume I contains the Introduction, the wording of the Model Convention and the relevant Commentaries, with historical notes. Volume II contains the positions of non-Member countries on the Model Tax Convention, the text of 16 OECD reports concerning various aspects of tax conventions, the list of tax treaties concluded between OECD Member countries and the Recommendation of the OECD Council concerning the Model Tax Convention

Geographic coverage

International

Language note

English