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Model Tax Convention on Income and on Capital: Condensed Version, July 2005 Edition
This publication is the condensed version of the OECD Model Tax Convention on Income and on Capital, which is produced in a loose-leaf format to accommodate yearly updates. It contains the full text of the Model Tax Convention, but without the historical notes, the detailed list of tax conventions between OECD member countries and the background reports that are included in the loose-leaf version.

This sixth edition incorporates the latest changes to the Model which were approved by the OECD Council on July 15, 2005 (these changes were released in draft form for comments on March 15, 2004). The changes result from work done by the Committee on Fiscal Affairs on a number of issues, in particular:
  • the tax treatment of activities related to international shipping and air transport;
  • cross-border income tax issues arising from employee stock-option plans;
  • tax issues arising from cross-border pensions;
  • the issue of multiple permanent establishments;
  • the revision of Article 26 and its Commentary concerning the exchange of information;
  • various technical issues related to the interpretation of tax conventions.
 Model Tax Convention Condensed Version
The sixth edition also includes changes made by a number of OECD and non-OECD countries to their observations, reservations or positions on the OECD Model Tax Convention. In addition, Serbia and Montenegro’s positions on the Model Tax Convention have been added to the OECD Model Tax Convention.

The OECD Model Tax Convention on Income and on Capital is the benchmark for negotiating, implementing and interpreting tax conventions.

Published by the Organisation for Economic Co-operation and Development, 2005.

For the two-volume loose-leaf version, please see Model Tax Convention on Income and Capital.

Also available: OECD Model Tax Convention - Electronic Version (eMTC)

DESCRIPTION
Publisher OCDE
Year of release 2005
Pages 370 pages
Catalogue No. 232005051P
Price 88.00$
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Bilingual No
Available in French Yes: Modèle de concention fiscale concernant le revenu et la fortune, version abrégée

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Dernière modification: 5 octobre 2005
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