Item Details

Model Tax Convention on Income and on Capital 2010 [electronic resource]: (Updated as of 22 July 2010)

Organisation for Economic Co-Operation and Development: Committee on Fiscal Affairs
Format
EBook; Book; Online
Published
Paris : Organization for Economic Cooperation & Development July 2012
Language
English
ISBN
9789264175174, 9264175172 (Trade Paper)
Summary
Annotation
Description
Mode of access: World wide Web.
Logo for Copyright Not EvaluatedCopyright Not Evaluated
Technical Details
  • Access in Virgo Classic

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    a| Organisation for Economic Co-operation and Development: Committee on Fiscal Affairs e| Author
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    a| Model Tax Convention on Income and on Capital 2010 h| [electronic resource]: b| (updated As of 22 July 2010)
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    a| Annotation b| This publication is the eighth 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, including the Articles, Commentaries, non-member economies positions, the Recommendation of the OECD Council, the historical notes (now expanded to go back to 1963), the detailed list of conventions between OECD member countries and the background reports. This edition of the full version is the first to be published in book form. The previous loose-leaf edition has been discontinued. The full version of the OECD Model Tax Convention is published regularly to reflect updates. The full version is also available electronically. This electronic version includes such features as 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. The condensed version 2010, previously published and also available, includes only the articles, commentaries, non-member economies positions and the Recommendation of the OECD Council.
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