Draft Double Taxation Convention on Income and Capital PDF Download
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Author: Organisation for Economic Co-operation and Development
Publisher:
ISBN:
Category : Capital gains tax
Languages : en
Pages : 182
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Book Description
This is the final report prepared by the OECD Fiscal Committee, preceded by four interim reports published from 1958 to 1961, and finally resulting in the "Model double taxation convention on income and on capital" in 1977.
Author: Organisation for Economic Co-operation and Development
Publisher:
ISBN:
Category : Capital gains tax
Languages : en
Pages : 182
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Book Description
This is the final report prepared by the OECD Fiscal Committee, preceded by four interim reports published from 1958 to 1961, and finally resulting in the "Model double taxation convention on income and on capital" in 1977.
Author: OECD
Publisher: OECD Publishing
ISBN: 9264287957
Category :
Languages : en
Pages : 658
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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...
Author: OECD
Publisher: OECD Publishing
ISBN: 9264055916
Category :
Languages : en
Pages : 209
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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 ...
Author: OECD
Publisher: OECD Publishing
ISBN: 9264306994
Category :
Languages : en
Pages : 2624
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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, ...
Author: OECD
Publisher: OECD Publishing
ISBN: 9264239081
Category :
Languages : en
Pages : 2289
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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.
Author: OECD
Publisher: OECD Publishing
ISBN: 9264177477
Category :
Languages : en
Pages : 342
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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.
Author: Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs
Publisher: OECD
ISBN:
Category : Business & Economics
Languages : en
Pages : 782
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Book Description
The main purpose of the Convention is to provide a standardised system to deal with problems of international juridical double taxation (the imposition of comparable taxes in two or more States on the same taxpayer in relation to the same subject matter and for identical periods). It comprises of two volumes and includes the full text of the Model Tax Convention as updated on 15 July 2005, together with an introduction, commentary and previous background reports (adopted after the publication of the 1977 Model Double Taxation Convention on Income and Capital and that have resulted in changes to the text of Convention articles or corresponding commentary).
Author: OECD
Publisher: OECD Publishing
ISBN: 9264048197
Category :
Languages : en
Pages : 415
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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.
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
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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.
Author: Stefano Simontacchi
Publisher: Kluwer Law International B.V.
ISBN: 9041125493
Category : Law
Languages : en
Pages : 438
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Book Description
Increasing globalization and the related cross-border flows of capital resources has only increased interest in the taxation of transnational capital gains among practitioners and scholars. This is particularly true as it relates to investments in immovable property. As a consequence, Article 13 of the OECD Model Convention - covering capital gains - has emerged as one of the document's key provisions. Based on in-depth historical research, this book pays particular attention to the definition of capital gains falling within the scope of Article 13. It also thoroughly analyses the treaty regime applicable to gains derived from the alienation of both immovable property and shares of immovable property companies.
