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

Model Tax Convention on Income and on Capital: Condensed Version 2017
Author: OECD
Publisher: OECD Publishing
Total Pages: 658
Release: 2017-12-18
Genre:
ISBN: 9264287957

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)
Author: OECD
Publisher: OECD Publishing
Total Pages: 2624
Release: 2019-04-25
Genre:
ISBN: 9264306994

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, ...

Draft Double Taxation Convention on Income and Capital 1963

Draft Double Taxation Convention on Income and Capital 1963
Author:
Publisher:
Total Pages: 169
Release: 1963
Genre:
ISBN: 9789264073241

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.

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

Model Tax Convention on Income and on Capital 2014 (Full Version)
Author: OECD
Publisher: OECD Publishing
Total Pages: 2289
Release: 2015-10-30
Genre:
ISBN: 9264239081

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.

Bilateral tax treaties and protocol

Bilateral tax treaties and protocol
Author:
Publisher: DIANE Publishing
Total Pages: 107
Release: 1999
Genre:
ISBN: 0756720524

Hearing to consider bilateral income tax treaties between the U.S. and Estonia, Latvia, Lithuania, Venezuela, Denmark, Italy, and Slovenia as well as an estate tax protocol with Germany. Witnesses: Byron L. Dorgan, Senator from North Dakota; Fred F. Murray, v.p. for tax policy, National Foreign Trade Council, Wash., D.C.; Lindy L. Paull, chief of staff, Joint Committee on Taxation, U.S. Congress; Robert A. Underwood, U.S. Delegate from Guam; and Philip R. West, International Tax Counsel, U.S. Dept. of the Treasury. Website addresses for explanation of treaties.