English As part of the 2014 Update, the reports on Tax treaty issues related to emissions permits/credits and ³Issues related to Article 17 of the OECD Model Tax Convention will be added to the section of the full version of the Model Tax Convention that includes previous reports. This Convention shall not affect the taxation, by a Contracting State, of its residents except with respect to the benefits granted under paragraph 3 of Article 7, paragraph 2 of Article 9 and Articles 19, 20, 23 [A] [B], 24, 25 and 28. Commentary of the OECD Model Tax Convention. The Convention is expected to enter into force in mid-2018. Also available in: The Convention will enable governments to swiftly update their networks of existing tax treaties and further reduce opportunities for tax avoidance. the Model Tax Convention on Income and on Capital ..... 653. Also, Appendix I of the full h��[k�Ǖ�+�h#�e�@`@��vֶK��4�a,1�`GCo���{ϹU��&9�I���bW׻�n���%ڕY���Z��_Y�LX��L\��LZ����+o+2e��[�ҵ$yM�9�]BNϹ �W�xtMa�M �E�U���;�d�se�}��J×lV>�!���G����ٲTdo�Y�,�"��rBV�g��crY�,�p���EV��[�E��cQE&�=�l2��Ep�?�q���G�Ϸ�#;���������o��O��_�8��d����f^��i;���OW�8�x�]��j����g��V�?���V���W+�~zou������Wgo�[��ڮ����v��]}����j�~~�~�?i�O?���~�}-��/���ί~�x�����7W���ދ�������OۗR�2�s��s�T���x�t{�{nă��>ߞ����*�~�Ֆ��l֏.�~x�Jܿ��/�5|bzP%��۰�����_>zp�}~~q~�����٫����bp�s�l(���|��O}����va�ӫ�۫�?��Cѷ�� ��������W?\lWf��j��t������������wE�� 8*49276�72���q�w+~����x>�^U�?���+L.��1�嬿��plX�6~VQ�� WWj7eU�š�fHƠX>8���ȕp�]��;-w�Xl���Q$� ���U �Yg��q>/G��f��r��\%�}A[. The Model Tax Convention, and the worldwide network of treaties based on it,  provide clear consensual rules for taxing income and capital across countries, while avoiding having income or capital taxed twice by two different countries. Changes appearing in this edition address such issues as Exchange of Information (Article 26), the meaning of beneficial owner (Aricles 10, 11 and 12), the treatment of sportsment and entertainers (Article 17), treatment of termination payments and other technical issues. 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’ positions, the Recommendation of the OECD Council, the historical notes and the background … Since June 2017, nearly 80 countries have signed a new Multilateral Convention developed as part of the BEPS Project. is the online library of the Organisation for Economic Cooperation and Development (OECD) featuring its books, papers and statistics and is the knowledge base of OECD's analysis and data. This shorter version contains the full text of the Model Tax Convention on Income and on Capital as accepted on 15 July 2014, but without the historical notes, the detailed list of conventions between OECD member countries and the background … Because the economic and tax environment is constantly changing, articles and commentary in this model convention are periodically updated. 1977 0 obj <>stream This shorter version contains the full text of the Model Tax Convention on Income and on Capital as accepted on 15 July 2014, but without the historical notes, the detailed list of conventions between OECD member countries and the background reports that are included in the full-length version, which will appear soon. This publication is the ninth edition of the condensed version of the OECD Model Tax Convention on Income and on Capital. Linking. and the OECD Model Tax Convention on Income and on Capital (the OECD Model Convention) have had a profound influence on international treaty practice, and … This publication is the ninth edition of the full version of the OECD Model Tax Convention on Income and on Capital. Arabic, Get immediate access to the content online in all available formats, including PDF and ePub to download, Purchase the print copy and get immediate access to the content online including option to download. French, This is the ninth edition of the condensed version of the publication entitled Model Tax Convention on Income and on Capital, first published in 1992 and periodically updated since then. This publication is the tenth edition of the full version of the OECD Model Tax Convention on Income and on Capital. Approval was partially successful, following selected items could not be processed due to error, http://instance.metastore.ingenta.com/content/publication/mtc_cond-2014-en, South Georgia and the South Sandwich Islands, Model Tax Convention on Income and on Capital: Condensed Version, Model Tax Convention on Income and on Capital (Full Version), Model Double Taxation Convention on Income and Capital 1977, Draft Double Taxation Convention on Income and Capital 1963, OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2010, Model Tax Convention on Income and on Capital 2014 (Full Version), Addressing Base Erosion and Profit Shifting, Preventing the Granting of Treaty Benefits in Inappropriate Circumstances, Action Plan on Base Erosion and Profit Shifting, Model Tax Convention on Income and on Capital: Condensed Version 2017, Model Tax Convention on Income and on Capital: Condensed Version 2014. This shorter version contains the full text of the Model Tax Convention, but without the historical notes, the detailed list of tax treaties between OECD member countries and the background reports that are included in the full-length loose-leaf and electronic versions. 5 . This full version contains the full text of the Model Tax Convention on Income and on Capital as it read on 15 July 2014. The 2017 pdate primarily comprises changes to the OECD Model Tax Convention U (the OECD Model) that were approved as part of the BEPS Packageor were foreseen as part of the follow -up work on the ... 2014 version of the OECD Model, by reservations and observations.