MODEL TAX CONVENTION ON INCOME AND ON CAPITAL. VOLUME I AND II, (UPDATED 21 NOVEMBER 2017)

Editorial:
OECD
Año de edición:
ISBN:
978-92-64-30378-2
Páginas:
2800
Encuadernación:
Cartoné

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Volume I
Introduction

Model convention

Commentaries on the articles of the Model Convention

Non-OECD Economi'es Positions on the OECD Model Tax Convention

Volume II
Previous reports related to the Model Tax Convention

Appendix

This publication is the tenth edition of the full version of the OECD Model Tax Convention on Income and on Capital. This full version contains the full text of the Model Tax Convention as it read on 21 November 2017, including the Articles, Commentaries, non-member economies' positions, the Recommendation of the OECD Council, the historical notes and the background reports. The full version of the OECD Model Tax Convention is published regularly to reflect updates.

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