Model Double Taxation Convention on Income and Capital 1977

Model Double Taxation Convention on Income and Capital 1977 PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264055916
Category :
Languages : en
Pages : 209

Get Book Here

Book Description
This 1977 report contains the recommendations of the Committee on Fiscal Affairs for the avoidance of double taxation on income and capital. These recommendations result from consultation with member countries, following the 1963 Draft Convention. Double taxation is the taxation of a single ...

Model Double Taxation Convention on Income and Capital 1977

Model Double Taxation Convention on Income and Capital 1977 PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264055916
Category :
Languages : en
Pages : 209

Get Book Here

Book Description
This 1977 report contains the recommendations of the Committee on Fiscal Affairs for the avoidance of double taxation on income and capital. These recommendations result from consultation with member countries, following the 1963 Draft Convention. Double taxation is the taxation of a single ...

Model Tax Convention on Income and on Capital 2014 (Full Version)

Model Tax Convention on Income and on Capital 2014 (Full Version) PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264239081
Category :
Languages : en
Pages : 2289

Get Book Here

Book Description
This publication is the ninth edition of the full version of the OECD Model Tax Convention on Income and on Capital. This full version contains the full text of the Model Tax Convention on Income and on Capital as it read on 15 July 2014.

Model Tax Convention on Income and on Capital: Condensed Version 2017

Model Tax Convention on Income and on Capital: Condensed Version 2017 PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264287957
Category :
Languages : en
Pages : 658

Get Book Here

Book Description
This is the tenth edition of the condensed version of the "OECD Model Tax Convention on Income and on Capital". It contains the full text of the "Model Tax Convention on Income and Capital" as it read on 21 November 2017, but without the historical notes and the background reports included...

Model Tax Convention on Income and on Capital 2017 (Full Version)

Model Tax Convention on Income and on Capital 2017 (Full Version) PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264306994
Category :
Languages : en
Pages : 2624

Get Book Here

Book Description
This publication is the tenth edition of the full version of the OECD Model Tax Convention on Income and on Capital. This full version contains the full text of the Model Tax Convention as it read on 21 November 2017, including the Articles, Commentaries, non-member economies’ positions, ...

Model Tax Convention on Income and on Capital: Condensed Version 2003

Model Tax Convention on Income and on Capital: Condensed Version 2003 PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264177477
Category :
Languages : en
Pages : 342

Get Book Here

Book Description
This publication is the condensed version of the OECD Model Tax Convention on Income and on Capital, produced in a loose-leaf format to accommodate yearly updates. This fifth edition contains the full text of the Model Tax Convention as it read on 28 January 2003, but without the historical notes.

Model Tax Convention on Income and on Capital: Condensed Version 2008

Model Tax Convention on Income and on Capital: Condensed Version 2008 PDF Author: OECD
Publisher: OECD Publishing
ISBN: 9264048197
Category :
Languages : en
Pages : 415

Get Book Here

Book Description
This Condensed Version of the OECD Model Tax Convention contains the articles and commentaries of the Model Tax Convention as it read on 17 July 2008.

Interpretation and Application of Tax Treaties in North America

Interpretation and Application of Tax Treaties in North America PDF Author: Juan Angel Becerra
Publisher: IBFD
ISBN: 9087220197
Category : Canada
Languages : en
Pages : 299

Get Book Here

Book Description
This book presents an overview of the materials, court cases and mutual agreement procedures implemented in Canada, USA and Mexcio. In addition, it provides a background to the development of tax treaty law and the information necessary to interpret a tax treaty based upon the principles codified in the Vienna Convention of the Law of Treaties. Contents: the background of the early model tax conventions; the development of tax treaty law; the specific materials from Canada, the United States and Mexico; proposal for a trilateral tax treaty for North America to provide full relief from the harmful barriers against free movement of capital and services.

Model Double Taxation Convention on Income and on Capital

Model Double Taxation Convention on Income and on Capital PDF Author: Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs
Publisher: Organisation for Economic Co-operation and Development ; [Washington, D.C. : sold by OECD Publications Center]
ISBN:
Category : Business & Economics
Languages : en
Pages : 228

Get Book Here

Book Description
This is the first version of the OECD model tax treaty, which was preceded by four interim reports published from 1958 to 1961 and the "Draft double taxation convention on income and capital" in 1963.

Draft Double Taxation Convention on Income and Capital 1963

Draft Double Taxation Convention on Income and Capital 1963 PDF Author:
Publisher:
ISBN: 9789264073241
Category :
Languages : en
Pages : 169

Get Book Here

Book Description
This 1963 report presents the articles on the avoidance of double taxation on income and capital, as agreed upon by the Fiscal Committee. Double taxation is the taxation of a single taxpayer with respect to the same subject matter over the same period in more than one country. This draft aims to inspire further conventions on the elimination of double taxation, a threat to trade and migration. The report includes commentaries on the articles, progress on the elimination of double taxation, and possible future developments.

Double Taxation Conventions and International Tax Law

Double Taxation Conventions and International Tax Law PDF Author: Philip Baker
Publisher: Sweet & Maxwell Uk
ISBN: 9780421493704
Category : Conflict of laws
Languages : en
Pages : 514

Get Book Here

Book Description
Double taxation conventions are playing an increasingly major role in the tax world. The OECD Model Double Taxation Convention is used as the basis for most of the world's double taxation treaties. The UK has now almost 100 agreements with other countries and the vast majority of international trade and investment is now governed by such agreements rather than by general law.