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OECD Model Tax Convention - Electronic Version Subscription (eMTC)
This electronic version of the Model Tax Convention is intended to be the most up-to-date and authoritative version available. Prepared in co-operation with Eurofield Information Systems (Eis), the electronic version includes the full text of the Convention as it read on July 15, 2005. Further, all commentaries, histories, reservations, and non-member economy positions have been brought up to date. In addition, it contains the text of 16 reports on various aspects of the Convention, and links to the 1963 and 1977 texts. It also includes a list of tax treaties concluded between OECD member countries and the Recommendation of the OECD Council concerning the Model Tax Convention. The electronic version has numerous features that will make working with the Convention much easier.

Because the eMTC includes software that enables users to append notes to segments of Convention text; to navigate between Articles, Commentaries, History, and Country Positions; and to rapidly search the full text for terms and phrases, it is sold on a subscription basis as a downloadable, executable file. When the Convention is updated, subscribers are informed and if their subscription is up-to-date, the update can be downloaded free of charge. When the update is installed, notes from the previous version are automatically brought into the new version.

The electronic version of MTC includes the following powerful features:
  • Users can append their own notes to specific paragraphs in the text of the Convention. Users can exchange their notes with other users. All notes are automatically transcribed in context into updated versions of the eMTC.
  • Users can quickly do full-text searches for particular terms or phrases using the drag-on icon and the search tools. With every word, number, and alphanumeric indexed, users can search for absolutely everything within the publication.
  • Users can easily navigate between Articles, Commentary, History, Country Positions, and Related Reports through the table of contents and extensive internal linking.
  • Text from previous versions of the Convention is highlighted in blue, to distinguish it from the current version. This is important in cases where the action in question took place at a time when a previous version of the Convention was in force.
  • Users can cut and paste or ‘drag and drop’ from the text with all formatting remaining preserved.
  • The program is highly compressed, so it does not take up much space on a hard drive.
  • Users can print from the text.
In addition to the Articles, Commentaries, and Country Positions, the eMTC also includes the following related reports. When mentioned within commentaries to articles, links to these reports are provided.
  • R1. Transfer pricing, corresponding adjustments and the mutual agreement procedure
  • R2. The taxation of income derived from the leasing of industrial, commercial or scientific equipment
  • R3. The taxation of income derived from the leasing of containers
  • R4. Thin capitalisation
  • R5. Double taxation conventions and the use of base companies
  • R6. Double taxation conventions and the use of conduit companies
  • R7. The taxation of income derived from entertainment, artistic and sporting activities
  • R8. Tax treaty override
  • R9. The 183 day rule: some problems of application and interpretation
  • R10. The tax treatment of software
  • R11. Triangular cases
  • R12. The tax treatment of employee's contributions to foreign pension schemes
  • R13. Attribution of income to permanent establishments
  • R14. Tax sparing
  • R15. The application of the OECD model tax convention to partnerships
  • R16. Issues related to article 14 of the model tax convention
  • R17. Restricting the entitlement to treaty benefits
  • R18. Treaty characterisation issues arising from e-commerce
  • R19. Issues arising under article 5 (permanent establishment) of the model tax convention
There is also a table listing, for each OECD country, countries with whom it has concluded bilateral conventions based on the MTC.


It is sold on subscription as a downloadable, executable file. After you have purchased the subscription and the order has been processed by the OECD, you will be sent an email from ecompress@ecompress.com with instructions on how to download your subscription on to your computer’s hard drive. Before you decide to purchase this subscription, please ensure that you know how to download and open executable files, as well as how to temporarily disable any anti-virus program on your PC during downloading and installation of this publication. Subscribers will be able to download any updates that occur during their subscription period. Subscribers will also receive a print copy of any condensed version of the Model Tax Convention that comes out during their subscription period. If you are with a organization that could use multiple copies of the OECD Model Tax Convention: Electronic Version, you may prefer to subscribe to SourceOECD/Taxation. This will give you online access to not only to the Model Tax Convention downloads, but also to PDF files of all OECD publications on taxation published since 1998.


Because of the notes feature, this software must be installed on a local PC. Notes can be shared with other users.

Published by the Organisation for Economic Co-operation and Development.

For the two-volume loose-leaf version, please see Model Tax Convention on Income and Capital. Also available: Model Tax Convention on Income and Capital: Condensed Version.
   
Catalogue No. 1814-8565
Price $146.05 for a 2008 single-user subscription. Contact us for multi-user pricing.
Format Downloadable file (eCompress executable) with one-year subscription for updates
Pages N/A
Language English; Aussi disponible en français
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This page last modified: December 4, 2007
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