Model Tax Convention on Income and on Capital: Condensed Version, July 2010
|Format||Softcover - PDF version available on request when you purchase the softcover|
|Language||English; Aussi disponible en français (French edition not yet released)|
Published by the Organisation for Economic Co-operation and Development, 2010.
| 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.
This publication is the eighth edition of the condensed version of the OECD Model Tax Convention on Income and on Capital. It contains the full text of the Articles, Commentary, and Country Positions of the Model Tax Convention as read on July 22, 2010, after the adoption of the eighth update by the Council of the OECD. The 2010 version includes a new Article 7 (Business Profits), which completes the Committee's work on the attribution of profits to permanent establishments. It also introduces 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.
This shorter version 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.
Model Tax Convention on Income and on Capital Volumes I and II: Loose-leaf Edition
Model Tax Convention on Income and on Capital 2008, Electronic Version (eMTC) - USB Memory Stick.
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This page last modified: September 23, 2010
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