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Oecd model tax convention 2017 pdf

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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 On April 25, 2019, the OECD released the 2017 full version of the Model Tax Convention on Income and on Capital (“MTC”). For more read Transfer PricingApr 25, 2019 — This publication is the tenth edition of the full version of the OECD Model Tax Convention on Income and on Capital. Nov 21, 2017 — The 2017 Update primarily comprises changes to the OECD Model Tax Convention (the OECD Model) that were approved as part of the BEPS Package ARTICLES OF THE MODEL CONVENTION [as they read on 21 November 2017] This Convention shall apply to taxes on income and on capital imposed on behalf. Application of the OECD Model Tax Convention to Partnerships”,1 the conclusions of 3 Available at oecd.org/dataoecd/20/36/41031455.pdf. 1. This Convention shall apply to taxes on income and on capital imposed on behalf of a Contracting State or of its political subdivisions or local authorities Dec 18, 2017 — Data and research on tax treaties including OECD Model Tax Convention, Mutual Agreement Procedure Statistics, prevention of treaty abuse., and the OECD Model Tax Convention on Income and on Capital (the article with its commentary which is now included in the 2017 update of the Model. This full version contains the full text of the Model Tax Convention as it read on 21 November 2017, including the Articles, Commentaries, non-member economies'

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