Model Tax Convention on Income and on Capital: Condensed Version - July 2008 (Model Tax Convention on Income and on Capital)

Foreword......Page 4 Table of Contents ......Page 6 Introduction ......Page 8 Model Convention with respect to Taxes on Income and on Capital......Page 18 Commentaries on the Articles of the Model Tax Convention......Page 44 Commentary on Article 1......Page 46 Commentary on Article 2......Page 65 Commentary on Article 3......Page 68 Commentary on Article 4......Page 73 Commentary on Article 5......Page 81 Commentary on Article 6......Page 116 Commentary on Article 7......Page 118 Commentary on Article 8......Page 140 Commentary on Article 9......Page 147 Commentary on Article 10......Page 151 Commentary on Article 11......Page 170 Commentary on Article 12......Page 183 Commentary on Article 13......Page 199 Commentary on Article 14......Page 210 Commentary on Article 15 ......Page 211 Commentary on Article 16......Page 222 Commentary on Article 17......Page 224 Commentary on Article 18 ......Page 229 Commentary on Article 19......Page 247 Commentary on Article 20......Page 251 Commentary on Article 21......Page 252 Commentary on Article 22......Page 256 Commentary on Articles 23 A and 23 B......Page 259 Commentary on Article 24......Page 285 Commentary on Article 25......Page 306 Commentary on Article 26......Page 349 Commentary on Article 27......Page 363 Commentary on Article 28......Page 371 Commentary on Article 29......Page 373 Commentary on Articles 30 and 31......Page 374 Non-member countries’ positions on the OECD Model Tax Convention......Page 376 Annex – Recommendation of the OECD Council concerning the Model Tax Convention on Income and on Capital......Page 412 This condensed version of the OECD model tax convention contains the full text of the Articles, Commentary, and Country Positions of the Model Tax Convention as it read on 17 July 2008. It does not include the the historical notes, the detailed list of tax conventions between OECD member countries or the background reports that are included in the Electronic Version and the two-volume looseleaf version. The full-length version of the OECD Model Tax Convention is now available electronically. The Electronic Version 2008 includes such features as the ability to open up to four windows, extensive internal linking - making it easy to link from an article to its commentary; fast searching capabilities; the ability for the user to attach notes to specific areas of text; and cut and paste capabilities. For more information, see the listing. The full-text version with latest updates will also be available soon in loose-leaf format. See the listing