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Model Tax Convention on Income and on Capital: Updated as at 29 April 2000
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| Price: | £111.00 & eligible for FREE Super Saver Delivery on orders over £5. Details |
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Product Details
- Amazon Sales Rank: #3492195 in Books
- Published on: 2000-11-30
- Original language: English
- Number of items: 2
- Binding: Hardcover
- 804 pages
Editorial Reviews
Synopsis
This publication is the benchmark for negotiating, implementing and interpreting of tax conventions. Originally developed in order to harmonize conventions between OECD Member countries, its influence is increasingly extending to non-Member countries. 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; and Volume II contains the positions of non-Member countries on the 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.
Customer Reviews
Very precious book
This is a very good book for everyone who works with Double Tax Conventions. The books provides all OECD comments, explaining each article of the Model Tax Convention; and the Model Tax Convention document itself, which is the Model used for every Double Tax treaty.
Maybe you will only need the condensed version that is also very good.
