Loose-leaf Edition

Updated to July 2005, Published January 2008

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The OECD Model Tax Convention on Income and on Capital is the benchmark for negotiating, implementing and interpreting of tax conventions. Originally developed in order to harmonise conventions between OECD Member countries, its influence is increasingly extending to non-Member countries.

This new version contains the full text of the Model Tax Convention as it read on 15 July 2005 after the sixth update. The Model Tax Convention is presented in two volumes. Volume I contains the Introduction, the wording of the Model Convention and the relevant Commentaries, with historical notes. Volume II contains the positions of non-Member countries on the Model Tax Convention, the text of OECD reports concerning various aspects of tax conventions, the list of tax treaties concluded between OECD Member countries and the Recommendation of the OECD Council concerning the Model Tax Convention

2 Binders with Rings, 1547 pages, ISBN: 9789264036208  US$313
(includes 2005 Update and Corrigendum to Introductory pages P1 & P2)

Kept up to date with loose-leaf supplements.

Binder Tabs:

Introduction
Model Convention
Commentaries
Art 1......Art 29 (1 tab per article)
Previous reports
Corresponding adjustments
Leasing of equipment
Leasing of containers
Thin capitalisation

Base companies
Conduit companies
Artistes and Sportsmen
Treaty override
183 day rule
Software
Triangular cases
Pension contributions
Profits of permanent establishments

Tax Sparing
Partnerships
Article 14
Entitlement to treaty benefits
E-commerce characterisation issues
Issues arising under Article 5
Employee stock-options
Appendices

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Latest Update

Updated to July 2005, Published September 2007

2005 Update

This set of update pages replaces and updates many of the pages from the 2000/03 edition of Volumes I and II (loose-leaf edition).

No Binders, 974 pages ISBN: 9789264014251 US$169

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