Model Tax Convention on Income and on Capital 2010: Full Version
|Format||Softcover PDF version available on request when you purchase the softcover|
|Language||English; Aussi disponible en français|
Published by the Organisation for Economic Co-operation and Development, 2012.
|Model Tax Convention on Income and
on Capital 2010: Full Version contains the full text of the Model Tax
Convention on Income and on Capital as it read on 22 July 2010, including the
Articles, Commentaries, non-member economies positions, the Recommendation of
the OECD Council, the historical notes (now expanded to go back to 1963), the
detailed list of conventions between OECD member countries and the background
This is the eighth edition of the full version and the first to be published in book form. The previous loose-leaf edition was discontinued. It is the intention of the OECD to publish the full version regularly to reflect updates.
The Model Tax Convention on Income and on Capital is used by both OECD member countries, including Canada, and non-member countries as the basis for the negotiation, application and interpretation of their bilateral tax treaties. The Model and the worldwide network of over 3000 treaties based upon it provide a means of settling on a uniform basis the most common problems that arise in the field of international double taxation. They thus help to prevent those problems from operating as obstacles to the free movement of goods, services, capital and persons between countries.
The Model Tax Convention on Income and on Capital is the benchmark for negotiating, implementing and interpreting tax conventions. Originally developed in order to harmonize conventions between OECD Member countries, its influence is increasingly extending to non-Member countries. This version contains the full text of the Convention as read on July 22, 2010, after the adoption of the seventh update by the Council of the OECD.
Other versions available:
Model Tax Convention on Income and on Capital, Electronic Version (eMTC) - USB Memory Stick
Model Tax Convention on Income and Capital: Condensed Version
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This page last modified: August 23, 2012
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