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Published January 2008
This new version contains the full text of the Model Tax Convention as it read in 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 16 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.
This publication is the sixth edition of the condensed version of the OECD Model Tax Convention on Income and Capital . This shorter version contains the full text of the Model Tax Convention as it read on 15 July 2005, but without the historical notes, the detailed list of tax conventions between OECD member countries and the background reports that are included in the full-length version.
Tax Treaty Analyst, an online database, analyses the texts of over 900 bilateral treaties comparing them -article by article- to the OECD Model Tax Convention and providing commentary highlighting and explaining the points of divergence from the Model
Six experienced members of the tax community have put years of their analysis into creating Tax Treaty Analyst. The goal is to assist their colleagues to read and interpret treaties in less time and with greater understanding. The team has selected over 900 key treaties from 47 countries for analysis- over 20,000 articles. Each treaty receives an in-depth comparison relative to the benchmark OECD Model Tax Convention on Income and on Capital. PLUS additional commentary MORE>>
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