Format Content Comparison

A:Articles C:Condensed L:Loose-leaf E:Electronic

Content A C L E
Articles X X X X
Commentaries on Articles of the Convention   X X X
Non-Member Country Positions   X X X
Recommendation of the OECD Council   X X X
Previous reports     X X
Corresponding adjustments     X X
Leasing of equipment     X X
Leasing of containers     X X
Thin capitalisation     X X
Base companies     X X
Conduit companies     X X
Artistes and Sportsmen     X X
Treaty override     X X
183 day rule     X X
Software     X X
Triangular cases     X X
Pension contributions     X X
Profits of permanent establishments     X X
Tax Sparing     X X
Partnerships     X X
Article 14     X X
Entitlement to treaty benefits     X X
E-commerce characterisation issues     X X
Issues arising under Article 5     X X
Employee stock-options     X X
Appendices     X X
Table listing for each OECD country: concluded conventions based on the MTC     X X
2003 Version of Articles       X
1977 Version of Articles       X
1963 Version of Articles       X
Recommendation of the OECD Council
related to the texts of the 1963 and 1977 model conventions.		       X
Function        
Easily portable X X   X
Updateable looseleaf pages     X  
Updateable electronically       X
Fully searchable       X
Insert user notes for each paragraph & exchange notes with other users       X
Navigate between Articles, Commentary, History, Country Positions,
and Related Reports through the table of contents and extensive internal linking		       X
Cut and paste text while retaining formatting       X
Print pages       X

 

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