Noecd model tax convention 2012 pdf

The changes to the existing text of the model tax convention. This publication is the eighth edition of the full version of the oecd model tax convention on income and on capital. Tax convention on income and on capital the oecd model. Model double taxation convention the united nations. This convention shall apply to taxes on income and on capital imposed on behalf of a contracting. 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 on income and on capital as it read on 22 july 2010. Model tax convention on income and on capital 2017 full. Application of the authorized oecdapproach aoa, nexia survey. As recommended by the council of the oecd,1 member countries, when. These are the main purposes of the oecd model tax convention on income and on capital, which provides a means of settling on a uniform basis the most common problems that arise in the field of international juridical double taxation. Beps action point 7 amendments to article 5 of the oecd.

It is the basis for negotiation and application of bilateral tax treaties between countries. Oecd model tax convention on income and on capital extract download pdf oecd model extracted from file. Get immediate access to the content online in all available formats, including pdf and epub to. Model double taxation convention on income and capital 1977. The 2017 pdate primarily comprises changes to the oecd model tax convention u the oecd model that were approved as part of the beps packageor were foreseen as part of the follow up work on the treatyrelated beps measures. Oecd model tax convention on income and on capital extract. Application of the oecd model tax convention to partnerships,1 the conclusions of. Oecd model tax convention 10 oecd chapter iii taxation of income article 6 income from immovable property 1.

The changes to the existing text of the oecd model tax convention and its. The oecd g20 beps project provides governments with solutions for closing the gaps in existing international rules, that currently allow corporate profits to disappear or be artificially shifted to lowno tax environments, where little or no economic activity takes place. The full version of the oecd model contains the articles and commentaries of. Oecd in its commentary to article 7 of the oecd model. Publication date 1987 related work oecd model income tax treaties and commentaries. Tax treaty policy on article 9 of the oecd model scrutinized. This full version contains the full text of the model tax convention as it read on 21 november 2017, including the articles, commentaries, nonmember economies positions, the recommendation of the oecd council, the historical notes and the background reports. Application of the oecd model tax convention to partnerships, 1 the conclusions of which have been incorporated below and in the commentary on various other provisions of the model tax convention. The oecd model tax convention, a model for countries concluding bilateral tax conventions, plays a crucial role in removing tax related barriers to cross border trade and investment. Income derived by a resident of a contracting state from immovable property including income from agriculture or forestry situated in the other contracting state may be taxed in that other state. Available at exchangeoftaxinformationengamendedconvention. As discussed in that report, a main source of difficulties is the fact that some.

Income and capital tax treaty2006 and protocol were drafted and signed in english, but. Oecd ilibrary model double taxation convention on income. These models formed the basis for most of the several thousands tax treaties currently in force, thus providing a profound influ. You have access to read the content online, if option available buy this book.