Electronic Edition
This electronic version of the Model Tax Convention (eMTC) is based on the text as it was updated on July 2005, but includes some related elements not included in the loose-leaf version including the texts of the 1963 and 1977 Conventions. The electronic version also includes numerous features that will make working with the convention much easier.
Because the eMTC includes software that enables users to append notes to segments of Convention text; to navigate between Articles, Commentaries, History, and Country Positions; and to rapidly search the full text for terms and phrases, it is sold on a subscription basis as a downloadable, executable file on a one-year basis and the program reminds users to renew towards the end of the subscription period. For multi-user access that includes a SourceOECD/Taxation subscription, renewal notices are sent.
The electronic version of MTC includes the following powerful features:
- Users can append their own notes to specific paragraphs in the text of the Model Tax Convention.
- Users can exchange their notes with other users. All notes are automatically transcribed in context into updated versions of the eMTC.
- Users can quickly do full-text searches for particular terms or phrases using the drag-on icon and the search tools. With every word, number, and alphanumeric indexed, users can search for absolutely everything within the publication.
- Users can easily navigate between Articles, Commentary, History, Country Positions, and Related Reports through the table of contents and extensive internal linking.
- Text from previous versions of the Model Tax Convention is highlighted in blue, to distinguish it from the current version. This is important in cases where the action in question took place at a time when a previous version of the Convention was in force.
- Users can cut and paste or 'drag and drop' from the text with all formatting remaining preserved.
- The program is highly compressed, so it does not take up much space on a hard drive.
- Users can print from the text.
In addition to the Articles, Commentaries, and Country Positions, the eMTC also includes the following related reports. When mentioned within commentaries to articles, links to these reports are provided.
R1. Transfer pricing, corresponding adjustments and the mutual agreement procedure
R2. The taxation of income derived from the leasing of industrial, commercial or scientific equipment
R3. The taxation of income derived from the leasing of containers
R4. Thin capitalisation
R5. Double taxation conventions and the use of base companies
R6. Double taxation conventions and the use of conduit companies R7. The taxation of income derived from entertainment, artistic and sporting activities
R8. Tax treaty override
R9. The 183 day rule: some problems of application and interpretation
R10. The tax treatment of software
R11. Triangular cases
R12. The tax treatment of employee's contributions to foreign pension schemes
R13. Attribution of income to permanent establishments
R14. Tax sparing
R15. The application of the OECD model tax convention to partnerships
R16. Issues related to article 14 of the model tax convention
R17. Restricting the entitlement to treaty benefits
R18. Treaty characterisation issues arising from e-commerce
R19. Issues arising under article 5 (permanent establishment) of the model tax convention
R20. Cross border income tax issues arising from employee stock option plans
The eMTC also includes the Recommendation of the OECD Council related to the MTC and the texts of the 1963 and 1977 model conventions. There is also a table listing, for each OECD country, countries with whom it has concluded bilateral conventions based on the MTC.
This new tool will also be available in French soon.
Screenshots USING eMTC
When purchasing the electronic version of the Model Tax Convention users are instructed where to go to download the file and are given a key code to access the publication. When executing the file, the user is asked for the key and when the key is entered, the program installs. At the end of the subscription period, the program can be opened but the text cannot be accessed. When the subscription renewal is paid, a new key code is provided to the user enabling opening of the program during the new period. When the Convention is updated, subscribers are informed and if their subscription is up to date, the update can be downloaded free of charge. When the update is installed, notes from the previous version are automatically brought into the new version.
When opening eMTC, the follow screen appears:
The Table of Contents appears on the left column and can be expanded or pruned as the user desires. At all times the Table of Contents will stay synchronized with text of the publication so the user can never get lost. The user instructions appear in the "Navigation Quick Start" box, which can be moved around the screen or minimized.
If the program is closed, clicking on the drag-on icon will open the program. If the program is open, Dragging a term or phrase onto the icon will result in a full-text search of the Convention for the desired term or phrase. The drag-on icon can be turned on or off and its size can be adjusted.
Scroll the Title Page for the copyright notice and a more detailed Table of Contents
The icons across the top of the screen allow for returning to the home Table of Contents, Backtracking, Pruning the Table of Contents, various Search functions, appending/moving/deleting of personal notes, cutting/copying/pasting, printing, and adjusting the text size on the screen. Click on "Help" for more detailed usage instructions.
When you open an article, you see the following:
Notice that when in an article, links are provided to the related commentary and history. Links are also available for footnotes.
When you open a commentary, you see:
Notice that from a commentary, you can link back to the text of the article in question and to related articles and reports. Text highlighted in blue is text as it appeared in a previous version of the Convention. Similar navigation and text identification appears in the country positions pages.
eMTC is sold on subscription as a downloadable, executable file, Subscriptions are sold on a one-year basis for a single user. If you are with a organization that wishes to use multiple copies of the OECD Model Tax Convention: Electronic Version please contact us as there are a number of options for access. There is also a table listing, for each OECD country, countries with whom it has concluded bilateral conventions based on the MTC.
eMTC is sold on an annual subscription as a downloadable, executable file. After you have purchased the subscription and the order has been processed by the OECD, you will be sent an email from ecompress@ecompress.com with instructions on how to download your subscription on to your computer’s hard drive. Before you purchase this subscription, you may wish to ensure that are able to download and open executable files on your computer system. You may be required to temporarily disable any anti-virus program on your PC during downloading and installation of this publication. Subscribers will be notified when future updates are avaialable for downloading during their subscription period. Subscribers will also receive a print copy of any condensed version of the Model Tax Convention that comes out during their subscription period.
Toby Green of OECD on eComPress:
"...the length and content of the MTC made PDF a poor solution...eMTC is a 3D product with commentary and history attached to each paragraph of the Convention. We needed a sophisticated solution that would enable users to navigate between the different types of content very quickly; users can now link from an article to its commentary instantly. The advanced annotation facility in eComPress allows tax professionals using eMTC to attach personal notes to specific areas of text, without jeopardizing the integrity of the actual publication." see press release
For more information about the electronic platform used in eMTC visit EIS
Order copies of the Electronic Edition »
Latest Update
|
Note: If you would like to discuss any of the features, content, pricing, support and publishing schedule for the OECD Model Tax Convention, please contact us at info@itinet.org
ITI is committed to helping our clients have access to the latest international tax information. We understand that it is not always easy to access information on a timely basis so we encourage you to sign up for our Model Tax Convention "Alert" Service so that we can keep you updated on the OECD's Model Tax Convention developments. Register»