1/19/2016 ModelTaxConventiononIncomeandonCapital:CondensedVersionBooksOECDiLibrary

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ThispublicationisthecondensedversionoftheOECDModelTaxConventiononIncomeandCapital.This
ISSN: 20745419(online) Subscribetothefeed
shorter version contains the full text of the Model Tax Convention, but without the historical notes, the
ISSN: 20743246(print)
detailedlistoftaxtreatiesbetweenOECDmembercountriesandthebackgroundreportsthatareincludedin
DOI: 10.1787/20745419
thefulllengthlooseleafandelectronicversions.

TheModelTaxConvention,andtheworldwidenetworkoftreatiesbasedonit,provideclearconsensual
rulesfortaxingincomeandcapitalacrosscountries,whileavoidinghavingincomeorcapitaltaxedtwiceby
two different countries. Because the economic and tax environment is constantly changing, articles and
commentaryinthismodelconventionareperiodicallyupdated.

The fulllength version of the OECD Model Tax Convention is now available electronically. This new
electronicversionincludessuchfeaturesasextensiveinternallinking,makingiteasytolinkfromanarticle
toitscommentaryfastsearchingcapabilitiestheabilityfortheusertoattachnotestospecificareasoftext
and cut and paste capabilities. The fulllength version is also produced in a looseleaf format to
accommodateregularupdates.
Alsoavailablein:French
Relatedtitles

2014
2010 LatestEdition
Citethispublication
2008 Replaces ModelTaxConventiononIncomeandonCapital:CondensedVersion1998|ModelTax Buythisbook
ConventiononIncomeandonCapital:CondensedVersion2003|ModelTaxConventiononIncome
2005
andonCapital:CondensedVersion2010|ModelTaxConventiononIncomeandonCapital:
2003
CondensedVersion2000
2000
English
1998
ClicktoAccess: PDF READ

OECD
20Aug2014
Pages: 496
ISBN: 9789264219373(PDF)9789264211155(print)
DOI: 10.1787/mtc_cond2014en

Alsoavailablein:French Hide/ShowAbstract

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TableofContents Expand/Collapse
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Foreword PDF READ

Introduction PDF READ

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ModelConventionwithrespecttoTaxesonIncomeandonCapital Expand/Collapse
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TitleandPreamble PDF READ

Article1.Personscovered PDF READ

Article2.Taxescovered PDF READ

Article3.Generaldefinitions PDF READ

Article4.Resident PDF READ

Article5.Permanentestablishment PDF READ

Article6.Incomefromimmovableproperty PDF READ

Article7.Businessprofits PDF READ

Article8.Shipping,inlandwaterwaystransportandairtransport PDF READ

Article9.Associatedenterprises PDF READ

Article10.Dividends PDF READ

Article11.Interest PDF READ

Article12.Royalties PDF READ

Article13.Capitalgains PDF READ

Article14.IndependentpersonalservicesDeleted PDF READ

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1/19/2016 ModelTaxConventiononIncomeandonCapital:CondensedVersionBooksOECDiLibrary

Article15.Incomefromemployment PDF READ

Article16.Directors'fees PDF READ

Article17.Entertainersandsportspersons PDF READ

Article18.Pensions PDF READ

Article19.Governmentservice PDF READ

Article20.Students PDF READ

Article21.Otherincome PDF READ

Article22.Capital PDF READ

Article23A.andArticle23B.ExemptionmethodandCreditmethod PDF READ

Article24.Nondiscrimination PDF READ

Article25.Mutualagreementprocedure PDF READ

Article26.Exchangeofinformation PDF READ

Article27.Assistanceinthecollectionoftaxes PDF READ

Article28.Membersofdiplomaticmissionsandconsularposts PDF READ

Article29.Territorialextension PDF READ

Article30.Entryintoforce PDF READ

Article31.Termination PDF READ

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CommentariesontheArticlesoftheModelTaxConvention Expand/Collapse
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Commentaryonarticle1:concerningthepersonscoveredbytheConvention PDF READ

Commentaryonarticle2:concerningtaxescoveredbytheConvention PDF READ

Commentaryonarticle3:concerninggeneraldefinitions PDF READ

Commentaryonarticle4:concerningthedefinitionofresident PDF READ

Commentaryonarticle5:concerningthedefinitionofpermanentestablishment PDF READ

Commentaryonarticle6:concerningthetaxationofincomefromimmovableproperty PDF READ

Commentaryonarticle7:concerningthetaxationofbusinessprofits PDF READ

Commentaryonarticle8:concerningthetaxationofprofitsfromshipping,inlandwaterwaystransportandairtransport PDF READ

Commentaryonarticle9:concerningthetaxationofassociatedenterprises PDF READ

Commentaryonarticle10:concerningthetaxationofdividends PDF READ

Commentaryonarticle11:concerningthetaxationofinterest PDF READ

Commentaryonarticle12:concerningthetaxationofroyalties PDF READ

Commentaryonarticle13:concerningthetaxationofcapitalgains PDF READ

Commentaryonarticle14:concerningthetaxationofindependentpersonalservices PDF READ

Commentaryonarticle15:concerningthetaxationofincomefromemployment PDF READ

Commentaryonarticle16:concerningthetaxationofdirectors'fees PDF READ

Commentaryonarticle17:concerningthetaxationofentertainersandsportspersons PDF READ

Commentaryonarticle18:concerningthetaxationofpensions PDF READ

Commentaryonarticle19:concerningthetaxationofremunerationinrespectofgovernmentservice PDF READ

Commentaryonarticle20:concerningthetaxationofstudents PDF READ

Commentaryonarticle21:concerningthetaxationofotherincome PDF READ

Commentaryonarticle22:concerningthetaxationofcapital PDF READ

Commentaryonarticles23Aand23B:concerningthemethodsforeliminationofdoubletaxation PDF READ

Commentaryonarticle24:concerningnondiscrimination PDF READ

Commentaryonarticle25:concerningthemutualagreementprocedure PDF READ

Commentaryonarticle26:concerningtheexchangeofinformation PDF READ

Commentaryonarticle27:concerningtheassistanceinthecollectionoftaxes PDF READ

Commentaryonarticle28:concerningmembersofdiplomaticmissionsandconsularposts PDF READ

Commentaryonarticle29:concerningtheterritorialextensionoftheconvention PDF READ

Commentaryonarticles30and31:concerningtheentryintoforceandtheterminationoftheconvention PDF READ

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NonOECDeconomiespositionsontheOECDModelTaxConvention Expand/Collapse
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IntroductiononNonOECDeconomies'positionsontheOECDModelTaxConvention PDF READ

Positionsonarticle1:(personscovered)anditscommentary PDF READ

Positionsonarticle2:(taxescovered)anditscommentary PDF READ

Positionsonarticle3:(generaldefinitions)anditscommentary PDF READ

Positionsonarticle4:(resident)anditscommentary PDF READ

Positionsonarticle5:(permanentestablishment)anditscommentary PDF READ

Positionsonarticle6:(incomefromimmovableproperty)anditscommentary PDF READ

Positionsonarticle7:(businessprofits)anditscommentary PDF READ

Positionsonarticle8:(shipping,inlandwaterwaystransportandairtransport)anditscommentary PDF READ

Positionsonarticle9:(associatedenterprises)anditscommentary PDF READ

Positionsonarticle10:(dividends)anditscommentary PDF READ

Positionsonarticle11:(interest)anditscommentary PDF READ

Positionsonarticle12:(royalties)anditscommentary PDF READ

Positionsonarticle13:(capitalgains)anditscommentary PDF READ

Positionsonarticle14:(independentpersonalservices)anditscommentary PDF READ

Positionsonarticle15:(incomefromemployment)anditscommentary PDF READ

Positionsonarticle16:(directors'fees)anditscommentary PDF READ

Positionsonarticle17:(entertainersandsportspersons)anditscommentary PDF READ

Positionsonarticle18:(pensions)anditscommentary PDF READ

Positionsonarticle19:(governmentservice)anditscommentary PDF READ

Positionsonarticle20:(students)anditscommentary PDF READ

Positionsonarticle21:(otherincome)anditscommentary PDF READ

Positionsonarticle22:(capital)anditscommentary PDF READ

Positionsonarticles23Aand23B:(exemptionmethodandcreditmethod)anditscommentary PDF READ

Positionsonarticle24:(nondiscrimination)anditscommentary PDF READ

Positionsonarticle25:(mutualagreementprocedure)anditscommentary PDF READ

Positionsonarticle26:(exchangeofinformation)anditscommentary PDF READ

Positionsonarticle28:(membersofdiplomaticmissionsandconsularposts)anditscommentary PDF READ

Positionsonarticle29:(territorialextension)anditscommentary PDF READ

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Annex.RecommendationoftheOECDCouncilconcerningtheModelTaxConventiononIncomeandonCapital PDF READ

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