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Model Tax Convention on Income and on Capital: Condensed Version 2010
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- Table of Contents
- + Introduction
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+
Model Convention with Respect to Taxes on Income and on Capital
- Summary of the Convention
- Title of the Convention
- + Chapter I. Scope of the Convention
- + Chapter II. Definitions
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Chapter III. Taxation of Income
- Article 6. Income from Immovable Property
- Article 7. Business Profits
- Article 8. Shipping, Inland Waterways Transport and Air Transport
- Article 9. Associated Enterprises
- Article 10. Dividends
- Article 11. Interest
- Article 12. Royalties
- Article 13. Capital Gains
- Article 14. Independent Personal Services – Deleted
- Article 15. Income from Employment
- Article 16. Directors’ Fees
- Article 17. Artistes and Sportsmen
- Article 18. Pensions
- Article 19. Government Service
- Article 20. Students
- article 21. Other Income
- + Chapter IV. Taxation of Capital
- + Chapter V. Methods for Elimination of Double Taxation
- + Chapter VI. Special Provisions
- + Chapter VII. Final Provisions
- Terminal Clause
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+
Commentaries on the Articles of the Model Tax Convention
- Commentary on Article 1
- Commentary on Article 2
- Commentary on Article 3
- Commentary on Article 4
- Commentary on Article 5
- Commentary on Article 6
- + Commentary on Article 7
- Commentary on Article 8
- Commentary on Article 9
- Commentary on Article 10
- Commentary on Article 11
- Commentary on Article 12
- Commentary on Article 13
- Commentary on Article 14 [Deleted]
- Commentary on Article 15
- Commentary on Article 16
- Commentary on Article 17
- Commentary on Article 18
- Commentary on Article 19
- Commentary on Article 20
- Commentary on Article 21
- Commentary on Article 22
- Commentary on Articles 23 A and 23 B
- Commentary on Article 24
- + Commentary on Article 25
- Commentary on Article 26
- Commentary on Article 27
- Commentary on Article 28
- Commentary on Article 29
- Commentary on Articles 30 and 31
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Non-OECD Economies’ Positions on the OECD Model Tax Convention
- Introduction
- Positions on Article 1
- Positions on Article 2
- Positions on Article 3
- Positions on Article 4
- Positions on Article 5
- Positions on Article 6
- + Positions on Article 7
- Positions on Article 8
- Positions on Article 9
- Positions on Article 10
- Positions on Article 11
- Positions on Article 12
- Positions on Article 13
- Positions on Article 14
- Positions on Article 15
- Positions on Article 16
- Positions on Article 17
- Positions on Article 18
- Positions on Article 19
- Positions on Article 20
- Positions on Article 21
- Positions on Article 22
- Positions on Articles 23 A and 23 B
- Positions on Article 24
- Positions on Article 25
- Positions on Article 26
- Positions on Article 28
- Positions on Article 29
- Annex. Recommendation of the OECD Council Concerning the Model Tax Convention on Income and on Capital
Das OECD-Musterabkommen zur Vermeidung von Doppelbesteuerung von Einkommen und Vermögen (Model Tax Convention on Income and on Capital) wurde im Juli 2010 aktualisiert. Diese Richtlinien und Standards für die grenzüberschreitende Besteuerung gelten weltweit als Basis für zwischenstaatliche Doppelbesteuerungsabkommen.
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Book Details
Editors
Categories
Business & Economics > International > General
Publishers
Publication year : 2010
License: All rights reserved ©
Times read: 575
