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oecd.orghttps://www.oecd.org › en › publications

Link: https://www.oecd.org/en/publications/model-tax-convention-on-income-and-on-capital-2017-full-version_g2g972ee-en.html

FREEThis 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 … ... ^{See Details}

oecd.orghttps://legalinstruments.oecd.org › api › print

Link: https://legalinstruments.oecd.org/api/print?ids=91&lang=en

FREEthe most common problems that arise in the field of international juridical double taxation. The Model Tax Convention now forms the basis of an extensive network of bilateral income tax … ... ^{See Details}

oecd.orghttps://legalinstruments.oecd.org › public › doc

Link: https://legalinstruments.oecd.org/public/doc/496/496.en.pdf

FREEWhen preparing the 1963 Draft Convention and the 1977 Model Convention, the Committee on Fiscal Affairs had considered whether the elaboration and conclusion of a multilateral tax … ... ^{See Details}

oecd.orghttps://www.oecd.org › en › publications › model-tax-convention-attributi…

Link: https://www.oecd.org/en/publications/model-tax-convention-attribution-of-income-to-permanent-establishments_g2ghgc21-en.html

FREEThis publication examines the circumstances under which income is to be attributed to a permanent establishment for purposes of an income tax treaty, particularly where goods, … ... ^{See Details}

oecd.orghttps://legalinstruments.oecd.org › public › doc

Link: https://legalinstruments.oecd.org/public/doc/498/498.en.pdf

FREECONSIDERING the need to remove the obstacles that international juridical double taxation presents to the free movement of goods, services, capital, and persons between the Member … ... ^{See Details}

oecd.orghttps://one.oecd.org › document › CTPA › En › pdf

Link: https://one.oecd.org/document/CTPA/CFA(2012)63/En/pdf

FREEOn 29 April 2011, the OECD released a public discussion draft entitled “Clarification of the meaning of ‘beneficial owner’ in the OECD Model Tax Convention”. In light of the comments … ... ^{See Details}

oecd.orghttps://one.oecd.org › document › SG › en › pdf

Link: https://one.oecd.org/document/SG/PRESS(92)67/en/pdf

FREEA recently issued report by the OECD Committee on Fiscal Affairs provides a new consolidated version of the Model Tax Convention on Income and on Capital which was first adopted in … ... ^{See Details}

oecd.orghttps://legalinstruments.oecd.org › en › instruments

Link: https://legalinstruments.oecd.org/en/instruments/91

FREEWeb site created using create-react-app ... ^{See Details}

oecd.orghttps://legalinstruments.oecd.org › en › instruments

Link: https://legalinstruments.oecd.org/en/instruments/OECD-LEGAL-0275

FREEMar 31, 1994 · CONSIDERING that efforts made in this direction by Member countries have already produced substantial results and that the proposed revisions to the Model Tax … ... ^{See Details}

oecd.orghttps://t4.oecd.org › tax › treaties › oecd-invites-public-input-on-propose…

Link: https://t4.oecd.org/tax/treaties/oecd-invites-public-input-on-proposed-changes-to-commentaries-in-the-oecd-model-tax-convention-on-article-9-and-on-related-articles.htm

FREEData and research on tax treaties including OECD Model Tax Convention, Mutual Agreement Procedure Statistics, prevention of treaty abuse., This public discussion draft includes … ... ^{See Details}

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