Model Tax Convention on Income and on Capital: Condensed Version 2010

Publié par OECD, le 17 août 2010

470 pages

Résumé

This publication is the eighth edition of the condensed version of the OECD Model Tax Convention on Income and on Capital. This shorter version contains the full text of the Model Tax Convention on Income and on Capital as it read on 22 July 2010, but without the historical notes, the detailed list of conventions between OECD member countries and the background reports that are included in the full-length version. The full-length version of the OECD Model Tax Convention is published regularly to reflect updates. The full-length version is also available electronically. This electronic version includes such features as extensive internal linking, making it easy to link from an article to its commentary; fast searching capabilities; the ability for the user to attach notes to specific areas of text and cut and paste capabilities.

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