Model tax convention on income and on capital : condensed version 2014

OCDE

Économie et entreprises Éducation et guide

Publié par OCDE, le 06 janvier 2015

496 pages

Résumé

The OECD Model Tax Convention provides the basis for the negotiation and interpretation of more than 3000 tax treaties that make up a network that co-ordinate the income and corporate tax systems of most countries with the objective of removing tax barriers to cross-border trade and investment. This publication is the ninth 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 accepted on 15 July 2014, 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, which will appear soon. Changes appearing in this edition address such issues as Exchange of Information (Article 26), the meaning of beneficial owner (Articles 10, 11 and 12), the treatment of sportsment and entertainers (Article 17), treatment of termination payments and other technical issues.