Model Tax Convention on Income and on Capital: Volumes I and II Update 2005

Your Price: € 147,48
Publisher: OECD
ISBN13: 9789264014251
Category: Finance/Fiscal
Type: Print edition
Publication date: 10 Jul 2007 Language: English Pages: 1000


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 new version contains the full text of the Model Tax Convention as it read on January 28, 2003, after the fifth update. The Model Tax Convention is presented in two volumes: Volume I: contains the Introduction, the wording of the Model Convention and the relevant Commentaries, with historical notes. Volume II: contains the positions of non-Member countries on the Model Tax Convention, the text of 16 OECD reports concerning various aspects of tax conventions, the list of tax treaties concluded between OECD Member countries and the Recommendation of the OECD Council concerning the Model Tax Convention.

Read our order conditions
Roodveldt Publidis - Wilhelminalaan 49 - 1161 TW Zwanenburg - Netherlands
Tel: +31 (0) 20 497 3779 - Fax: +31 (0) 20 497 0096 - E-mail:

Copyright © 2008, ABH adviesburo Internet services