Model Tax Convention on Income and on Capital Volumes I and II: Loose-leaf Edition Updated 2008
|July 22, 2010: The OECD Council approved
updates to the OECD's Model Tax Convention. The 2010 update will include a new
Article 7 (Business Profits), and will introduce new text relating to the
granting of the benefits of tax treaties with respect to the income of
collective investment vehicles, the application of tax treaties to State-owned
entities (including sovereign wealth funds), tax treaty issues relating to
common telecommunications transactions, and the application of Article 15
(Income from Employment) to employees who work for a short duration in a
foreign country. The OECD intends to have the 2010 update ready for release in
September (price TBA). More information can be found on the
OECD website.The 2008 Loose-leaf edition offered below does
not include the 2010 update.
September 27, 2010: The 2010 update is expected to be released in December 2010, or January 2011 (price TBA).
|Format||Loose-leaf without binder||OR||Format||Loose-leaf with binder|
|Catalogue No.||232009021P||Catalogue No.||232009031P|
|Pages||Approx. 600||Pages||Approx. 600|
|Language||English; Aussi disponible en français French edition forthcoming||Language||English; Aussi disponible en français French edition forthcoming|
|Not available for purchase at time; awaiting reprint decision by the OECD||Not available for purchase at time; awaiting reprint decision by the OECD|
Published by the Organisation for Economic Co-operation and Development, 2009.
|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
The OECD 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 Model Tax Convention as read on July 17, 2008, after the adoption of the seventh update by the Council of the OECD. The Model Tax Convention is presented in two volumes:
Table of Contents:
Model Tax Convention on Income and Capital: Condensed Version
Model Tax Convention on Income and on Capital 2008, Electronic Version (eMTC) - USB Memory Stick.
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This page last modified: September 27, 2010
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