Model Tax Convention on Income and on Capital Model Tax Convention on Income and on Capital: Condensed version -- January 2003

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. This fifth edition contains the full text of the Model Tax Convention as it read on 28 January 2003, 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 Preliminaries......Page 1 CONTENTS......Page 6 INTRODUCTION......Page 8 Commentary on Article 1......Page 50 Commentary on Article 2......Page 70 Commentary on Article 3......Page 73 Commentary on Article 4......Page 78 Commentary on Article 5......Page 86 Commentary on Article 6......Page 110 Commentary on Article 7......Page 112 Commentary on Article 8......Page 132 Commentary on Article 9......Page 139 Commentary on Article 10......Page 144 Commentary on Article 11......Page 162 Commentary on Article 12......Page 174 Commentary on Article 13......Page 188 Commentary on Article 14 Deleted......Page 199 Commentary on Article 15......Page 200 Commentary on Article 16......Page 206 Commentary on Article 17......Page 207 Commentary on Article 18......Page 212 Commentary on Article 19......Page 221 Commentary on Article 20......Page 224 Commentary on Article 21......Page 225 Commentary on Article 22......Page 229 Commentary on Articles 23 A and 23 B......Page 232 Commentary on Article 24......Page 259 Commentary on Article 25......Page 275 Commentary on Article 26......Page 288 Commentary on Article 27......Page 296 Commentary on Article 28......Page 305 Commentary on Article 29......Page 307 Commentary on Articles 30 and 31......Page 308 NON MEMBER COUNTRIES POSITIONS......Page 312 ANNEX RECOMMENDATION OF THE OECD COUNCIL......Page 342