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Model Tax Convention on Income and on Capital: Condensed Version, July 2005 Edition
July 23, 2008: Model Tax Convention on Income and on Capital: Condensed Version, July 2008, Sixth Edition is expected to be released September 2008 (catalogue and price TBA).

Model Tax Convention Condensed Version    
Format Softcover
Catalogue No. 232005051P
Pages 370
Language English; Aussi disponible en français
Price $88.00
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Published by the Organisation for Economic Co-operation and Development, 2005.

Description:
This publication is the condensed version of the OECD Model Tax Convention on Income and on Capital, which is produced in a loose-leaf format to accommodate yearly updates. It contains the full text of the Model Tax Convention, but without the historical notes, the detailed list of tax conventions between OECD member countries and the background reports that are included in the loose-leaf version.

This sixth edition incorporates the latest changes to the Model which were approved by the OECD Council on July 15, 2005 (these changes were released in draft form for comments on March 15, 2004). The changes result from work done by the Committee on Fiscal Affairs on a number of issues, in particular:
  • the tax treatment of activities related to international shipping and air transport;
  • cross-border income tax issues arising from employee stock-option plans;
  • tax issues arising from cross-border pensions;
  • the issue of multiple permanent establishments;
  • the revision of Article 26 and its Commentary concerning the exchange of information;
  • various technical issues related to the interpretation of tax conventions.
The sixth edition also includes changes made by a number of OECD and non-OECD countries to their observations, reservations or positions on the OECD Model Tax Convention. In addition, Serbia and Montenegro’s positions on the Model Tax Convention have been added to the OECD Model Tax Convention.

The OECD Model Tax Convention on Income and on Capital is the benchmark for negotiating, implementing and interpreting tax conventions.

Also available:
Model Tax Convention on Income and on Capital Volumes I and II: Loose-leaf Edition
OECD Model Tax Convention - Electronic Version (eMTC).

  
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This page last modified: July 23, 2008
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