Oecd model tax convention 2017 pdf download
Chapter II DEFINITIONS ARTICLE 3 GENERAL DEFINITIONS 1. For the purposes of this Convention, unless the context otherwise requires: a) the term “person” includes an individual, a company and any other body of persons; b) the term “company” means any body corporate or any entity that is treated as a body corporate for tax purposes;File Size: KB. Model Tax Convention immediately before the update1. As such we have not provided comments on the proposed changes to Article 7 at this stage. 1 OECD Model Tax Convention on Income and Capital () – Full Version: Positions on Article 7 (Business Profits) and its commentary | READ online (bltadwin.ru). · This publication is the tenth edition of the condensed version of the OECD Model Tax Convention on Income and on Capital. This shorter version contains the articles and commentaries of the Model Tax Convention on Income and Capital as it read on 21 November , but without the historical notes and the background reports that are included in the full version.
Printed at the United Nations, New York —March —2, USD 45 ISBN United Nations Model Double Taxation Convention. - OECD Model Tax Convention, This means that exclusive taxation rights are given to the country where the owner of the royalties is resident (unless there is a permanent establishment to which the royalties can be attributed, in the state where they arise). This publication is the tenth 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 as it read on 21 November , including the Articles, Commentaries, non-member economies' positions.
Model Tax Convention on Income and on Capital (Full · This publication is the tenth 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 as it read on 21 November , including. Model Tax Convention on Income and on Capital (Full This publication is the tenth 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 as it read on 21 November , including the Articles, Commentaries, non-member economies’ positions. This note includes the contents of the update to the OECD Model Tax Convention (the Update). The Update was provedap by the Committee on Fiscal Affairs on 28 September and by the OECD Council on 21 November
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