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Model Tax Convention on
Income and on Capital Volumes I and II: Loose-leaf Edition Updated
2008 |
| July
22, 2010: The OECD Council approved updates to the OECD's Model Tax Convention.
The 2010 update will include a new Article 7 (Business Profits), and will
introduce new text relating to the granting of the benefits of tax treaties
with respect to the income of collective investment vehicles, the application
of tax treaties to State-owned entities (including sovereign wealth funds), tax
treaty issues relating to common telecommunications transactions, and the
application of Article 15 (Income from Employment) to employees who work for a
short duration in a foreign country. The OECD intends to have the 2010 update
ready for release in September (price TBA). More information can be found on
the
OECD
website. The 2008 Loose-leaf edition offered below does not include the
2010 update. |
September 27, 2010: The 2010 update is expected to be released
in December 2010, or January 2011 (price TBA).
If you would like to be notified when the next edition will
become available to order, please contact us. |
The OECD Model Tax
Convention on Income and on Capital is the benchmark for negotiating,
implementing and interpreting tax conventions. Originally developed in order to
harmonize conventions between OECD Member countries, its influence is
increasingly extending to non-Member countries. This version contains the full
text of the Model Tax Convention as read on July 17, 2008, after the adoption
of the seventh update by the Council of the OECD. |
The Model Tax
Convention is presented in two volumes:
- Volume I: contains the Introduction, the wording of
the Model Convention and the relevant Commentaries, with historical notes.
- Volume II: contains the positions of non-Member
countries on the Model Tax Convention, the text of OECD reports concerning
various aspects of tax conventions, the list of tax treaties concluded between
OECD Member countries and the Recommendation of the OECD Council concerning the
Model Tax Convention.
The 2008 Update was released December 2009. |
| 2008 Loose-Leaf Edition Update (2008 only without
Binders) |
| DESCRIPTION |
| Publisher |
OECD |
| Year of release |
2009 |
| Format |
Loose-leaf without binder |
| Pages |
Approx. 600 |
| Catalogue No. |
232009021P |
| Price |
261.50$
Not available for purchase at
time. |
| Bilingual |
No |
| Available in French |
Voir:
Modèle de convention fiscale concernant le revenu et la fortune: Volume
1 et Volume 2
Novembre 2010: La version 2008
(imprimée en deux cartables) n'a jamais été publiée
en langue française. Uniquement en langue anglaise. |
| Binder set of Volumes I and II: Loose-leaf Edition
Updated 2008 |
| DESCRIPTION |
| Publisher |
OECD |
| Year of release |
2009 |
| Format |
Loose-leaf with binder |
| Pages |
Approx. 600 |
| Catalogue No. |
232009031P |
| Price |
489.90$
Not available for purchase at
time. |
| Bilingual |
No |
| Available in French |
Voir:
Modèle de convention fiscale concernant le revenu et la fortune: Volume
1 et Volume 2
Novembre 2010: La version 2008
(imprimée en deux cartables) n'a jamais été publiée
en langue française. Uniquement en langue anglaise. |
|
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2000-2012
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Téléphone: (514) 954-1633 · Ligne sans frais:
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